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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Posibilidad de acogimiento al régimen de neutralidad fiscal en la aportación de terrenos a nuevas sociedades
V0181-26
La fusión por absorción de sociedades íntegramente participadas puede acogerse al régimen de neutralidad fiscal bajo condiciones específicas
V2627-25
La escisión parcial financiera puede acogerse al régimen de neutralidad fiscal si se cumplen los requisitos de la LIS y la normativa mercantil
V2613-25
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V2583-25
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y la normativa mercantil
V2505-25
La fusión inversa puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V2442-25
Posibilidad de aplicar el régimen de neutralidad fiscal en una escisión total bajo condiciones específicas
V2374-25
Requisitos para que una escisión total se acoja al régimen de neutralidad fiscal de la LIS
V2172-25
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones totales bajo requisitos de la LIS
V2104-25
Possibility of applying the tax neutrality regime to the non-monetary contribution of land to a new company
V2028-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
Requirements for tax neutrality in total demerger operations
V2017-25
Posibilidad de acogimiento al régimen de neutralidad fiscal en operaciones de fusión
V1989-25
Possibility of applying fiscal neutrality regime in absorption mergers under Royal Decree-Law 5/2023
V1962-25
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de activos a una nueva sociedad
V1895-25
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de escisión
V1897-25
Requisitos para la aplicación del régimen de neutralidad fiscal en el canje de valores
V1898-25
Condiciones para la aplicación del régimen de neutralidad fiscal en operaciones de canje de valores
V1803-25
Requirements for the application of the tax neutrality regime in the contribution of assets
V1764-25
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones totales
V1698-25
Posibilidad de acogimiento al régimen de neutralidad fiscal en fusiones por absorción bajo requisitos de la LIS
V1699-25
V1672-25
Posibilidad de aplicar el régimen de neutralidad fiscal en fusiones entre sociedades íntegramente participadas por un mismo socio sin atribución de títulos
V1625-25
Requirements for applying the fiscal neutrality regime in share exchanges
V1655-25
Posibilidad de aplicar el régimen de neutralidad fiscal en operaciones de escisión total
V1654-25
La operación de fusión podría acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y la normativa mercantil
V1552-25
Possibility of applying the tax neutrality regime in total demergers under compliance with commercial regulations
V1521-25
Possibility of applying the tax neutrality regime to non-monetary contributions of assets
V1507-25
Proportional total demerger may qualify for the tax neutrality regime under the CIT if legal requirements are met
V1500-25
Possibility of applying the tax neutrality regime in mergers by absorption
V1482-25
V0696-25
La fusión por absorción podría acogerse al régimen de neutralidad fiscal si cumple los requisitos legales
V0652-25
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones financieras
V0548-25
Posibilidad de aplicar el régimen de neutralidad fiscal en operaciones de fusión bajo el cumplimiento de requisitos de la LIS
V0459-25
Merger by absorption may qualify for the tax neutrality regime if it complies with the requirements of the LIS and commercial regulations
V0056-25
Possibility of opting for the tax neutrality regime in reverse merger operations
V0049-25
The total spin-off of an entity into two new ones may qualify for the tax neutrality regime under certain conditions
V0042-25
Possibility of applying the tax neutrality regime in mergers of companies wholly owned by the same shareholder
V0018-25
Possibility of opting for the tax neutrality regime in reverse mergers under legal requirements
V0019-25
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