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Absorption merger may qualify for tax neutrality regime
V5186-26
It is possible to apply for fiscal neutrality by contributing property shares from a community of goods to a company
V1075-26
Contribution of community property shares to a company may qualify for fiscal neutrality
V0771-26
Possibility of applying fiscal neutrality to non-monetary contributions to a property community
V0773-26
Partial financial spin-off may qualify for fiscal neutrality if LIS requirements are met
V0752-26
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the Corporate Income Tax Act
V0877-24
Possibility of applying fiscal neutrality in a share swap under LIS requirements
V0823-24
Non-cash share contributions may qualify for fiscal neutrality under certain conditions
V0738-24
Value exchange and non-cash contributions may apply if legal requirements are met
V0583-24
Possibility of applying fiscal neutrality regime to contribution of business assets
V0532-24
Possibility of applying fiscal neutrality in share exchanges and non-cash contributions under certain conditions
V0508-24
Possibility of applying fiscal neutrality regime in share contribution to a new company
V0108-24
Fiscal neutrality possible for share contributions to holding company under specific conditions
V2754-23
Shareholding contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2756-23
V2753-23
Possibility of applying fiscal neutrality to share contributions to a holding company
V2755-23
Applicability of the fiscal neutrality regime in share exchanges under LIS requirements
V2470-23
Possibility of applying fiscal neutrality to non-monetary share contributions
V2339-23
Possibility of applying tax neutrality regime to social share transfer
V2340-23
Applicability of the fiscal neutrality regime to non-cash share contributions
V2327-23
Dividends from share contributions may be exempt if article 21 LIS requirements are met
V0751-23
Possibility of applying special restructuring regime under specific conditions
V0616-21
Solar installation contribution may qualify for special tax regime
V0437-21
Non-monetary contributions may be eligible under special regime if conditions met
V1642-20
Non-cash contributions may apply under special regime if LIS requirements met
V1606-20
Non-cash contributions may be subject to special regime if LIS requirements are met
V1607-20
Contribution of an activity branch to a company may qualify for special tax regime
V0054-18
Special IS and ITPAJD regime applicable to holding company share contributions
V4147-16
Requisitos para acogerse al régimen fiscal especial de fusiones y escisiones
V3785-15
Special regime for asset contributions applies if LIS requirements and valid economic motives are met
V2885-15
Posibilidad de aplicar el régimen especial de reestructuraciones bajo el cumplimiento de requisitos legales y motivos económicos
V2277-15
Non-cash contribution followed by share exchange cannot benefit from LIS special regime
V1987-15
Value swaps and absorption mergers may qualify for LIS special regime
V0573-15
Mergers and spin-offs may qualify for special tax regime if commercial requirements are met and valid economic reasons exist
V0384-14
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