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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 61 results.
Transmission date for positive income exemption depends on accounting write-down date
V5183-26
Análisis de la aplicación de deducciones por espectáculos en entidades acogidas a la Ley 49/2002
V5031-26
Pay for children's schools and universities deemed as species income
V0240-26
Requisitos para la exención en la transmisión de participaciones según el artículo 21 de la LIS
V2646-25
Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity
V2401-25
Initial disability pension taxable if not classified as absolute incapacity
V1034-25
Arbitral award income after expropriation may be deemed income from transfer of shares
V1242-24
Earnings from work under startup special regime deemed obtained in Spain
V2552-23
Exemption from positive income possible on share sale if conditions met
V2433-23
Dividends and capital gains from share transfers may be exempt if conditions in LIS article 21 are met
V2400-23
Capital reduction with share issuance may be tax-exempt under LIS art. 21
V1648-23
Requirements for foreign work income exemption and social security deductions
V1262-23
French alternative investment funds can claim tax residency under IRNR special regime
V0676-22
Exemption possible for transfer of participations if conditions met
V3148-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Exemption possible in transfer of shares under participation and residency requirements
V2568-21
Exemption applies only to undistributed profit growth for patrimonial entities
V2265-21
Travel and weekend days included in foreign work tax exemption period
V1696-21
Quarantine days count as foreign work days for tax exemption
V0767-21
Earnings from niche and ossuary leases exempt from corporate tax but subject to 21% VAT
V3681-20
Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income
V2859-20
La residencia fiscal y la exención por trabajos en el extranjero dependen del cumplimiento de requisitos legales
V1750-20
Temporary usufruct donation of shares to a foundation may allow deductions and be tax-exempt
V3492-19
Requisitos para la exención de rentas por trabajos realizados en el extranjero y tratamiento de retenciones
V0114-19
Posibilidad de aplicar la exención del artículo 21.3 de la LIS en reducciones de capital con devolución de aportaciones
V1822-18
Requisitos para la exención de rentas por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V3061-17
Requirements for tax exemption from foreign work
V3011-17
Requisitos para la exención de rentas por trabajos realizados en el extranjero
V1741-17
Method established for calculating foreign work tax exemption
V0190-17
Valoración fiscal de participaciones en aportaciones de rama de actividad y tratamiento de la diferencia con el valor contable
V0044-17
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
La distribución de la prima de emisión puede estar exenta bajo el régimen de transmisión de participaciones (art. 21.3 LIS)
V5218-16
Requisitos para la exención de rentas positivas por la transmisión de participaciones (Art. 21 LIS)
V4229-16
V3885-16
Dutch disability pension may be exempt from Spanish tax if conditions met
V3122-16
Posibilidad de aplicar el régimen especial en operaciones de canje de valores y escisión bajo requisitos de la LIS
V2158-16
Las Limited Partnerships pueden tener la consideración de entidades en régimen de atribución de rentas (ERAR)
V1545-16
Tratamiento fiscal de las pensiones públicas de Francia pagadas a residentes en España
V1067-16
Posible exención de tributación en España de las rentas de una ETVE distribuidas a socios no residentes procedentes de un establecimiento permanente en el extranjero
V0542-16
La pensión de jubilación alemana de entidad pública solo tributa en España y la pensión por invalidez podría estar exenta
V4005-15
Losses from a foreign permanent establishment are integrated upon cessation of activity
V3926-15
La pérdida de la residencia fiscal ocurre tras el cambio de lex societatis por traslado de domicilio y sede de dirección efectiva
V3879-15
Requisitos para acogerse al régimen especial en la aportación de participaciones sociales
V3442-15
Requisitos para acogerse al régimen especial de aportaciones no dinerarias y la importancia de los motivos económicos
V3382-15
Entity may apply exemption for share transfer if minimum capital percentage is met
V3141-15
Posibilidad de aplicar la exención del Impuesto sobre Sociedades a rentas de un establecimiento permanente en Panamá bajo ciertos requisitos
V2793-15
Requisitos para la exención de rentas por trabajos realizados en el extranjero (Art. 7 p LIRPF)
V2677-15
Requisitos para que una escisión financiera se acoja al régimen especial de la LIS
V2586-15
La operación de aportación de participaciones a una nueva holding puede calificarse como canje de valores si se cumplen los requisitos de la LIS y existen motivos económicos válidos
V2035-15
Requisitos para que los fondos de capital-riesgo no sean considerados entidades patrimoniales
V1612-15
Disclosure of collaborator's participation not considered a service provision
V1448-15
Companies in a temporary joint venture may opt for exemption from foreign positive income
V1410-15
Joint ventures may establish separate permanent establishments
V1408-15
Requirements for tax exemption of a foreign permanent establishment
V0702-15
Amortisations of third-party adapted software are deductible up to 10% of cost
V3170-14
Swiss disability pension may be exempt from Spanish IRPF under specific conditions
V2759-14
Exemption of foreign earnings and deductibility of foreign social security
V2616-14
Deductible EU social security payments linked to employment income
V2536-14
Exemption available for share transfer if 5% ownership maintained for one year
V0539-14
Different permanent establishments possible in same country if activities are distinguishable and separately managed
V0132-14
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