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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 62 results.
Spanish investment fund merger into Luxembourg SICAV may qualify for special fusion regime
V0942-26
Inheritance of Swedish assets from Swedish residents taxed in Sweden
V0424-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
Conditions for exemption from Wealth Tax on indirect holdings in a real estate collective investment scheme
V2063-25
Requirements for Patrimony Tax exemption in Portuguese real estate investment entities
V1304-25
Active management and portfolio revaluation fees not deductible in income tax
V1236-25
Obligation to file Model 720 for ETFs held in a foreign entity
V1013-25
Possibility of applying the reinvestment deferral to mandatory redemptions of funds in liquidation
V0053-25
SICAV with exempt VAT activity: Model 347 filing depends on invoicing obligation
V2302-24
Risk capital fund without legal personality: no entrepreneur status or obligation to file Model 347
V2296-24
No international fiscal transparency or income attribution applies to EU harmonised investment funds
V0480-24
SICC participations may qualify for wealth tax exemption under certain conditions
V0046-24
Assets arising from SICAV liquidation may be reinvested to preserve tax deferral
V0001-24
Share transfers after SICAV merger not covered by DT 41 LIS deferment rule
V3204-23
Determination of the location of holdings in investment funds for Wealth Tax applicable to non-residents
V2551-23
Merge of two collective investment societies may qualify for LIS special regime
V2335-23
A European Long-Term Investment Fund (FILPE) established in Spain is a corporate tax payer
V2037-23
Fiscal deferment allowed for SICAV despite credit rights not being reinvested
V0873-22
French alternative investment funds can claim tax residency under IRNR special regime
V0676-22
Allocation of collective investment institution shares in a SICAV liquidation may meet reinvestment requirements
V0574-22
Reinvestment deferment applicable under sub-distribution schemes if Spanish distributor retains control and records
V0070-22
Investment funds with variable capital to wind down by 30 June 2023
V3112-21
Annual tax on unit linked insurance profits not applied if investments are replaced before transitional period ends
V1290-21
Foreign share and fund gains calculated by converting values to euros
V0777-21
Gains from foreign shares and funds calculated in euros
V0775-21
Inheritance tax in Spain for Swedish residents governed by asset location under the Spain-Sweden treaty
V3310-20
Voluntary submission of form 189 to avoid form 720 not feasible
V3282-20
No mandatory to file Model 720 for foreign investment funds marketed in Spain
V1499-20
Investor residency accreditation in global accounts depends on commercialiser's country having information exchange treaty with Spain
V0230-20
Reinvestment deferral may apply to full income, including fusion-generated income
V3044-19
Requisitos para el diferimiento fiscal en IIC extranjeras comercializadas en España
V2286-19
Obligación de informar sobre cuentas de bróker y acciones en el extranjero según el RGAT
V1344-18
La gestión de una IIC luxemburguesa por una sociedad española no determina su residencia fiscal en España
V1593-17
Posibilidad de acogimiento al régimen especial de IS en fusiones de sociedades hacia fondos de inversión
V1500-17
Posibilidad de acogimiento al régimen especial de IS en fusiones de IIC bajo cumplimiento de requisitos mercantiles y económicos
V1499-17
ETF foreign details must be disclosed despite data difficulties
V1040-17
Las fusiones entre IIC pueden acogerse al régimen especial de IS si cumplen los requisitos legales y económicos
V0060-17
Se puede aplicar el diferimiento por reinversión en IIC extranjeras si la comercializadora actúa como intermediario exclusivo
V5485-16
Posibilidad de aplicar el régimen especial de neutralidad fiscal en fusiones de sociedades hacia fondos de inversión
V4914-16
Aplicabilidad del diferimiento por reinversión en IIC extranjeras cotizadas en bolsas europeas
V4596-16
Condiciones para que las fusiones de IIC se acojan al régimen especial de Impuesto sobre Sociedades
V4563-16
Las fusiones entre IIC pueden acogerse al régimen especial de IS si cumplen los requisitos de la LIS y existen motivos económicos válidos
V4489-16
Posibilidad de acogimiento al régimen especial de fusiones en operaciones de IIC bajo condiciones específicas
V3907-16
The British vehicle ACS has the nature of a partnership for tax purposes and its participants may access the benefits of the Convention
V3322-16
Possibility of applying the special Corporate Income Tax regime in the merger of an ICI absorbed by an investment fund
V3293-16
Posibilidad de acogimiento al régimen especial de fusiones para IIC bajo cumplimiento de requisitos
V3237-16
V2914-16
Análisis de la aplicabilidad del régimen especial de fusiones en operaciones de IIC
V2750-16
Services of partners in investment management societies deemed as earnings from work
V2301-16
Se puede aplicar el diferimiento por reinversión en IIC extranjeras si las operaciones se realizan a través de una comercializadora inscrita en la CNMV
V2142-16
Mergers of Collective Investment Schemes may qualify for the special Corporate Income Tax regime if legal and economic requirements are met
V1973-16
Mergers of Collective Investment Schemes may qualify for the special Corporate Income Tax regime if legal requirements are met and valid economic reasons exist
V1974-16
Spanish SICAVs' merger with a Luxembourg fund may qualify for special merger regime
V1546-16
Las fusiones entre IIC pueden acogerse al régimen especial de IS si cumplen los requisitos legales y existen motivos económicos válidos
V1310-16
Spanish IIC mergers may qualify for special tax regime with valid economic reasons
V1087-16
Requisitos para la aplicación del diferimiento por reinversión en IIC extranjeras mediante comercializadoras inscritas en la CNMV
V0408-16
Foreign collective investment funds managed by Spanish resident fund managers are not tax residents
V1949-15
Merger between two SICAVs may qualify for LIS special regime
V1420-15
Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime
V0773-15
Non-residents can operate without providing NIF using specific investment accounts
V1505-14
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