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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Fiscal neutrality possible in share contribution under reorganisation regime
V0436-24
Special merger and share exchange regime applicable if conditions met
V1900-23
Requirements for non-monetary contributions and exemption under Property Tax
V1854-23
Special contribution regime for activity branch applicable if economic autonomy criteria met
V0754-23
Asset contribution may qualify under special regime if residency, 5% shareholding and valid economic reasons are met
V1776-21
Partial reverse financial spin-off could qualify for special regime if LIS requirements and valid economic reasons are met
V3550-20
A merger may qualify for special regime if valid economic reasons exist
V0853-20
Non-cash technological platform contribution may qualify for special reorganisation regime
V2978-19
Exchange regime applicable if LIS requirements and valid economic reasons met
V2066-19
Possibility of applying participation transfer exemption and special reorganisation regime under certain conditions
V1822-18
Special reorganization regime applicable to exchanges, mergers and contributions if valid economic reasons exist
V1482-18
Possibility of applying special regime for share contributions and partial spin-offs
V2839-17
Non-monetary contribution of an agricultural activity may qualify for special business reorganisation regime
V2530-17
Special reorganisation regime applicable to spin-offs and share swaps
V5184-16
A business line may qualify for the special regime if it constitutes an economic unit
V5024-16
La transmisión de una gabarra no califica como escisión parcial ni como aportación de rama de actividad
V4909-16
Requisitos para que la aportación de una rama de actividad a una sociedad se acoja al régimen especial de Impuesto sobre Sociedades
V2448-16
Exchange and non-cash contributions may apply under special regime if legal requirements are met
V3916-15
Applicability of the special reorganization regime: requirements and risks of concatenating operations
V2277-15
Value exchange, non-cash contribution and absorption merger may qualify for special tax regime
V2189-15
Special business restructuring regime applicable to share swaps
V0878-15
Requirements for the special reorganization regime regarding business line contributions, share swaps, and non-monetary contributions
V0056-15
The special regime for asset contributions to expedite a corporate liquidation cannot be applied
V2565-14
Requirements for eligibility for the special business restructuring regime
V2372-14
Special regime for non-monetary contributions may apply if legal requirements and valid economic reasons are met
V1826-14
Non-cash share contribution may qualify for special reorganisation regime
V1683-14
Special regime for non-monetary contributions applicable if TRLIS requirements and valid economic reasons are met
V1317-14
Mergers and contributions may qualify for special Corporate Tax regime if valid economic reasons exist
V1228-14
Asset contributions may qualify for special regime if participation requirements and valid economic reasons are met
V0224-14
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