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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 58 results.
A cooperativa fiscalmente protegida cannot be a dominant entity in a fiscal group
V5210-26
Cooperative cannot be dominant entity if dependents have different tax treatment
V5208-26
SA and SB could form a fiscal group if article 58 of the LIS requirements are met
V5195-26
Dividend payout against issuance premium does not affect capitalisation reserve
V0655-26
Capitalisation reserve can be used with existing reserve; it is a right, not a tax option
V0558-26
Change of dominant entity in a fiscal group by acquisition of control
V0256-26
Income from debt write-downs in fiscal consolidation not capped by 70%, 50% or 25% thresholds
V0551-25
Total split of a dominant entity extinguishes the fiscal group and applies extinction rules under article 74.1 LIS
V0483-25
La extinción de una filial impide que el grupo fiscal utilice sus bases imponibles negativas pendientes
V0363-25
Acquirer may assume net financial expenses upon divestment of a business unit
V0289-25
Interpretation of the calculation of the 75% limit of chartered tonnage under the tonnage regime
V0153-25
Applicability of the reduction for the transfer of intangibles under the tax consolidation regime
V2297-23
Reverse merger may qualify under special regime if commercial and economic grounds are valid
V0178-21
Requisitos para el régimen especial de escisión: mantenimiento de participaciones mayoritarias y motivos económicos válidos
V1567-19
Los diseños industriales materializados en dibujos, modelos o planos pueden dar derecho a la reducción del artículo 23 LIS
V3254-17
La sucursal no debe incluirse en el grupo fiscal si se procede a su cierre en el primer período impositivo iniciado a partir del 1 de enero de 2015
V0161-17
Fiscal treatment of debt forgiveness between a parent and 100% owned subsidiary
V5469-16
Loss reversal due to deterioration may be exempt from negative taxable base cap
V5226-16
Incorporación de resultados eliminados en la base imponible por la exclusión de una entidad del grupo fiscal
V5215-16
La reversión de pérdidas por deterioro en consolidación fiscal se aplica a las deducidas en el propio grupo fiscal
V5064-16
La reserva de capitalización en consolidación fiscal se refiere al grupo y la dotación puede realizarla cualquier entidad
V4962-16
The transitional provision 25 of the LIS does not apply, but Article 74.3 is applicable for fiscal neutrality in group integrations
V4755-16
Requisitos de la exención por dividendos y rentas de transmisión de valores (Art. 21 LIS)
V4476-16
Minoration of negative profits applies to indirectly transferred entities
V4454-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V4193-16
Loss of dominant entity status ends fiscal group and requires new consolidation agreements
V2992-16
Accounting and tax requirements apply to the consolidated group for determining individual tax bases
V2751-16
Análisis de la continuidad del grupo fiscal ante cambios en la titularidad de la entidad dominante
V2102-16
Requisitos para que una entidad no residente sea considerada dominante en un grupo fiscal
V1813-16
Posibilidad de aplicar el régimen especial de canje de valores siempre que concurran requisitos de mayoría de voto y motivos económicos válidos
V1744-16
A Luxembourg SICAR cannot be a controlling entity in a Spanish fiscal group without majority voting rights
V1083-16
Requisitos para la exención de dividendos según el artículo 21 de la LIS
V0876-16
Análisis de la exención de dividendos y la posible neutralidad en la transmisión de acciones dentro de un grupo fiscal
V0448-16
Filials and permanent establishments included in fiscal consolidation if shareholding reaches 75%
V0428-16
La simplificación organizativa y el ahorro de costes pueden constituir motivos económicos válidos para el régimen de fusiones
V0354-16
Transfer of shares in a subsidiary does not trigger tax exclusion if indirect control is maintained
V0108-16
The fiscal group does not cease if the dominant entity changes to a non-resident in Spain
V4137-15
La fusión de sociedades puede acogerse al régimen especial si se cumplen los requisitos mercantiles y existen motivos económicos válidos
V4125-15
Transformation of a cooperative into a limited liability company does not affect its status as a dependent entity in a fiscal group
V4086-15
Losses from a foreign permanent establishment are integrated upon cessation of activity
V3926-15
A branch ceasing activity in 2015 should not be included in the consolidated group
V3781-15
Posibilidad de constitución de grupos fiscales bajo una entidad dominante no residente
V3443-15
Designación de la entidad representante en grupos fiscales con entidad dominante no residente
V3324-15
El factor de agotamiento se determina a nivel de grupo fiscal en el régimen de consolidación
V3074-15
Capital reduction with share capital return deemed as share transfer and may be exempt under LIS Art. 21
V2978-15
La pérdida de la condición de dominante por una entidad no residente no extingue el grupo de consolidación fiscal
V2938-15
A dependent entity cannot withdraw from a fiscal consolidation group once the regime is chosen
V2888-15
Filial Spanish and Dutch permanent establishments can be included in fiscal consolidation if shareholding reaches 75%
V2808-15
Exclusion of a group entity triggers incorporation of eliminated results
V2336-15
Fiscal group survives if dominant becomes dependent on a non-resident entity
V2200-15
Negative profits from intra-group share transfers deferred until exit or transfer to third parties
V1954-15
Deducibilidad de la pérdida por deterioro de una participación tras la salida de una sociedad del grupo fiscal
V1703-15
Requirements for claiming the special contribution regime under LIS
V0893-15
Group fiscal status can be maintained in 2014; dominant entity to make fragmented payments
V3341-14
Fiscal group not extinguished if subsidiary remains dominant and new entity formed
V3228-14
Mergers, splits and asset transfers may qualify for special IS regime under specific conditions
V2215-14
Entity exiting partial spin-off excluded from fiscal group in same tax period
V1940-14
Investment deduction limit in Canary Islands applies to group's full share
V1333-14
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