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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Transfer of customer list and machinery without staff or premises is VAT liable
V5088-26
Transfer of a separate economic unit may be exempt from VAT and covered by a special non-cash contribution regime in income tax
V0049-26
Transfer of a parking business with its structure is exempt from VAT
V1411-25
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V0961-25
Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid
V1906-24
Possibility of applying fiscal neutrality regime to improper mergers and non-cash contributions
V1276-23
Possibility of applying special LIS regime and IVA exemption in transfer of economic units
V1140-23
V0169-20
Requisitos para que una escisión total no proporcional se acoja al régimen especial de Impuesto sobre Sociedades
V3022-19
Condiciones de no sujeción al IVA para servicios prestados por entidades de derecho público a su Administración dependiente
V1741-19
Alcance de la no sujeción al IVA de los servicios prestados por un medio propio personificado
V1044-18
La condición de Administración Pública y la no sujeción al IVA de servicios prestados por entes del sector público
V4094-16
La no sujeción al IVA de los servicios de asesoramiento ciudadano en vivienda prestados por una sociedad participada por un Ayuntamiento
V3883-16
La no sujeción al IVA de los servicios prestados por un medio propio instrumental de la Administración Pública
V3065-16
La fusión de una sociedad holding con motivos económicos válidos permite acogerse al régimen especial del Impuesto sobre Sociedades
V1539-16
La fusión puede acogerse al régimen especial de IS si existen motivos económicos válidos y no solo fiscales
V0319-16
Requisitos para el régimen especial de IS en aportaciones no dinerarias y condiciones de no sujeción al IVA
V3140-15
Proportional total split may qualify for IS special regime and be VAT-exempt
V1352-15
Full spin-off of a company may qualify for special IS regime and be exempt from VAT under certain conditions
V1268-15
Absorption merger may qualify for IS special regime if commercial and economic criteria are met
V1064-15
Economic merger may qualify for special IS regime and be exempt from VAT
V0971-15
Merger may qualify for special IS regime if valid economic reasons exist
V0901-15
Absorption merger may qualify for special corporate tax regime, exempt from VAT and ITP/AJD
V2694-14
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