Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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LOW
dgt-evolution

Participacion — evolución doctrinal DGT

evolution::participacion

LOW
dgt-evolution

Transmision De Participaciones — evolución doctrinal DGT

evolution::transmision-de-participaciones

LOW
dgt-evolution

Participaciones Sociales — evolución doctrinal DGT

evolution::participaciones-sociales

LOW
dgt-evolution

Participacion Social — evolución doctrinal DGT

evolution::participacion-social

MEDIUM
Tax

Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected

V5328-26

MEDIUM
Tax

Deduction for investment available in newly established companies across consecutive years

V5344-26

MEDIUM
Tax

Gain from share sales can be imputed proportionally if payment period exceeds one year

V5353-26

MEDIUM
Tax

Proportional total split of a company may qualify for tax neutrality

V5225-26

MEDIUM
Tax

Entity status depends on whether more than half of assets are financial or non-economic elements

V5206-26

MEDIUM
Tax

A fully owned subsidiary merger may qualify for tax neutrality

V5209-26

LOW
Administrative

Resolución de 13 de julio de 2026, de la Sociedad Estatal de Participaciones Industriales, por la que se publica la Adenda al Convenio con la Fundación SEPI para el diseño, organización, ejecución e impartición de programas formativos.

BOE-A-2026-15638

MEDIUM
Tax

Exemption depends on date risks and benefits are transferred

V5184-26

MEDIUM
Tax

Partial financial spin-off may qualify for fiscal neutrality if conditions are met

V5158-26

MEDIUM
Tax

Transmission value of social shares will be accounting result if no contractual linkage

V5146-26

MEDIUM
Tax

Absorbing mergers may qualify for tax neutrality if not fraudulently motivated

V5129-26

LOW
Tax

Requirements for the exemption on the transfer of shares and exclusion of holding companies

V5078-26

LOW
Tax

Determining holding entity status based on consolidated results

V5059-26

MEDIUM
Tax

Price of share sales can be estimated to calculate capital gain

V1642-26

MEDIUM
Tax

Requirements for 95% reduction in Inheritance and Gift Tax on share donations

V1620-26

LOW
Tax

Transfer of shares in a subsidiary may be VAT-exempt except where a fraud clause applies

V1526-26

MEDIUM
Tax

Transmitted share value may be the higher of net worth or market capitalisation

V1419-26

MEDIUM
Tax

Loss of donation reduction if entity ceases economic activity

V5011-26

MEDIUM
Tax

Transfer of all shares may be exempt from VAT if transferring an autonomous economic unit

V1305-26

MEDIUM
Tax

Capital gains from share exchange in Spanish society may be taxed in Spain under US-Spain treaty

V1134-26

MEDIUM
Tax

Purchase of shares in a mining rights company may be exempt from ITPAJD if no evasion intent is present

V1097-26

MEDIUM
Tax

Share donations not covered by tax neutrality; property rental may be economic activity

V1092-26

MEDIUM
Tax

Company must include market value minus fiscal value in its taxable base

V1094-26

MEDIUM
Tax

Donation of share ownership does not allow ISD reduction if director is not a relative of donors

V1071-26

MEDIUM
Tax

Absorbing mergers could qualify for tax neutrality if not aimed at fraud

V1047-26

MEDIUM
Tax

Transfer of shareholdings may be VAT-exempt if it involves transfer of an autonomous economic unit

V1033-26

MEDIUM
Tax

Patrimony tax exemption requires family member to hold management functions

V1024-26

MEDIUM
Tax

ICU units received by executives count as income from work

V1000-26

MEDIUM
Tax

No obligation to report loans on financing platforms without representative securities

V0993-26

MEDIUM
Tax

Cannot apply temporary regime of DT 40 under LIS if pre-2021 ownership exceeded 5%

V0937-26

LOW
Tax

Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica el Convenio entre el Ministerio para la Transformación Digital y de la Función Pública y la Sociedad Estatal de Participaciones Industriales, para la puesta en marcha del proyecto «Gestión de la Demanda del Dato Público», en el marco del Plan de Recuperación, Transformación y Resiliencia financiado por los Fondos Next Generation EU.

BOE-A-2026-8180

MEDIUM
Tax

Public listing of a free purchase option not subject to AJD or onerous transfers tax

V0805-26

MEDIUM
Tax

Different fund classes with varying fees are not homogeneous values

V0796-26

MEDIUM
Tax

Legacies received by a company must be valued at market value and included in its corporate tax base

V0767-26

MEDIUM
Tax

Full spin-off may qualify for LIS tax neutrality if legal requirements are met

V0772-26

MEDIUM
Tax

Partial financial spin-off may qualify for fiscal neutrality if LIS requirements are met

V0752-26

MEDIUM
Tax

Dividends may be exempt if participation and holding period requirements are met

V0747-26

MEDIUM
Tax

Value swaps will not be treated as taxable if neutrality conditions are met

V0659-26

MEDIUM
Tax

Dividends from private shares are fully attributed to the holder in personal income tax

V0569-26

MEDIUM
Tax

Neutral tax regime applicable in full spin-off if LIS requirements met

V0555-26

MEDIUM
Tax

Division of common property without excess does not create patrimonial gains or losses

V0543-26

MEDIUM
Tax

Financial splitting of shares may qualify for fiscal neutrality if conditions met

V0474-26

MEDIUM
Tax

Free usufruct on shareholdings presumed remunerated for income tax

V0437-26

MEDIUM
Tax

Reduction in Inheritance Tax requires prior exemption in Wealth Tax

V0356-26

MEDIUM
Tax

Losses cannot be offset in IRPF for lucrative share transfers

V0327-26

MEDIUM
Tax

Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax

V0308-26

MEDIUM
Tax

Loss of value in shares not deductible if LIS article 21 exemption conditions met

V0302-26

MEDIUM
Tax

Financial separation of shares may qualify for corporate tax neutrality

V0281-26

LOW
Tax

Resolución de 17 de diciembre de 2025, de la Sociedad Estatal de Participaciones Industriales, por la que se publica el Convenio con la Fundación SEPI, para el diseño, organización, ejecución e impartición de programas formativos.

BOE-A-2026-2696

MEDIUM
Tax

Tax arises on capital reduction date with investment fund shares return

V0238-26

MEDIUM
Tax

Issuance premium distribution reduces acquisition value; excess taxed as capital gains

V0215-26

LOW
Tax

The sale of shares in a Spanish company by an entity from the United Arab Emirates may require the filing of an NRIs tax return

V0188-26

LOW
Tax

The sale of shares by a resident in Saudi Arabia with less than 25% capital ownership is subject to the taxing authority of their country of residence

V0189-26

LOW
Tax

Requirements for remuneration for management functions for the exemption of holdings in Wealth Tax

V0145-26

LOW
Tax

Requirements for 95% tax reduction on succession and donations from social shares donation

V0109-26

LOW
Tax

Resolución de 12 de enero de 2026, del Banco de España, por la que se publican las sanciones impuestas a United Europhil EP, SAU, a sus administradores y a los titulares de participaciones significativas.

BOE-A-2026-1480

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