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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
La sustitución de participaciones por otras con distintos derechos económicos se considera canje de acciones y genera renta
V2319-25
Requisitos para la exención en el Impuesto sobre el Patrimonio en la gestión de participaciones sociales
V2218-25
Requisitos para la aplicación de la reducción del 95% en la donación de participaciones sociales
V2220-25
Requisitos para la aplicación de la reducción del 95% en la donación de participaciones sociales (Art. 20.6 LISD)
V1595-25
Requirements for the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1528-25
Consulta sobre la inclusión de la cuota del Impuesto sobre Sucesiones en el valor de adquisición de participaciones heredadas
V1444-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Requisitos para la exención en el Impuesto sobre el Patrimonio de participaciones sociales
V1300-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Requisitos para la exención de participaciones en entidades holding en el Impuesto sobre el Patrimonio
V1184-25
El IRPF pagado no se considera tributo inherente a la adquisición de participaciones sociales
V1073-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
Exercise of a share sale option may be treated as income from work and capital gain
V0789-25
Los no residentes pueden optar por la normativa de la Comunidad Autónoma donde hayan estado situados los bienes recibidos
V0627-25
Free life usufruct on shareholdings deemed capital mobile income
V0447-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
The legal non-existence of the 'trust' in Spain determines the tax treatment of its contributions and income
V0022-25
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