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Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned subsidiary
V2240-25
Global assignment of assets and liabilities cannot benefit from tax neutrality regime
V2042-25
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
Possibility of applying fiscal neutrality regime in absorption mergers under legal and commercial requirements
V1695-25
Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality
V1578-25
Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned company
V1506-25
Requirements for fiscal neutrality in partial financial spin-offs
V0399-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Requirements for claiming special tax neutrality in social share contributions
V0802-24
Absorption merger may qualify for fiscal neutrality if meeting commercial and LIS requirements
V0434-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
La escisión total puede acogerse al régimen especial de neutralidad fiscal si se cumplen los requisitos de la LIS
V0428-24
Requisitos para el régimen especial de aportaciones no dinerarias de participaciones sociales
V0287-24
V0286-24
La aportación de inmuebles a una nueva sociedad puede acogerse al régimen de neutralidad fiscal
V0245-24
Requisitos para acogerse al régimen especial de aportaciones no dinerarias de participaciones sociales
V0079-24
Requisitos para que las escisiones parciales se acojan al régimen especial de neutralidad fiscal
V0015-24
La fusión por absorción podría acogerse al régimen especial de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V0007-24
Una fusión por absorción puede acogerse al régimen de neutralidad fiscal si cumple requisitos mercantiles y no busca fraude
V3316-23
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