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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de fusión
V5027-26
Family absorption merger with valid economic motives: DGT confirms access to Chapter VII, Title VII LIS neutrality regime
V2511-24
The application of the tax neutrality regime in contributions of shares is conditional upon the absence of tax fraud or evasion
V2473-23
Exchange regime applicable if LIS requirements and valid economic reasons met
V3693-20
Exchange of shares may be subject to special regime if LIS requirements and valid economic grounds are met
V3645-20
A absorption merger may qualify for special regime if commercial and economic requirements are met
V3279-20
A absorption merger may qualify for special tax regime if valid economic reasons exist
V2842-20
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (art. 87 LIS)
V2008-19
La entrada de socios y la compartimentación de riesgos pueden considerarse motivos económicos válidos para el régimen de aportaciones no dinerarias
V1462-18
Absorption merger may qualify for special IS and ITP/AJD regime if valid economic reasons exist
V1323-18
Absorption merger may qualify for special regime if driven by valid economic reasons
V3161-17
Requirements for applying the special contribution regime under LIS
V2575-17
La racionalización de la gestión y la consolidación fiscal pueden considerarse motivos económicos válidos para el régimen de canje de valores
V1562-17
Exchange regime applicable if holding acquires voting majority
V4752-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V4069-16
Special non-cash contribution regime applicable with valid economic reasons
V3541-16
Non-cash contributions may be eligible under special regime if legal requirements and valid economic reasons are met
V3417-16
Possibility of benefiting from special fusion regime under commercial and valid economic grounds
V1833-16
Special non-cash contribution regime applicable if valid economic reasons exist
V1611-16
Non-monetary contributions may apply under special regime if legal requirements and valid economic reasons are met
V3719-15
Possibility of benefiting from special non-monetary contributions regime under legal requirements and valid economic grounds
V3322-15
Possibility of applying LIS special regime under valid economic grounds
V2777-15
Absorption merger may qualify for IS special regime if commercial and economic criteria are met
V1064-15
Fusion motives may be economically valid for special tax regime
V0088-15
Motives for a merger of a fully owned subsidiary may be economically valid
V0031-15
Fusion regime may apply if economically valid reasons exist
V2260-14
Valid economic reasons and absence of double loss compensation in special merger regime
V2216-14
Regulatory restructuring deemed valid economic grounds for merger
V0929-14
A merger may qualify for special regime if it meets commercial requirements and has valid economic reasons
V0587-14
Exchange regime applicable if residency and economic reasons are met
V0065-14
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