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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 42 results.
Resolución de 3 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Granada n.º 2, por la que se suspende la cancelación de la inscripción de una finca de aportación por el demandado a sociedad mercantil de la que es administrador único y socio único en el momento de su constitución, acordada en procedimiento penal por frustración de ejecución.
BOE-A-2026-12252
Special tax regime requires relocation to be linked to appointment as administrator
V1313-26
Assignment of an intangible to a sole shareholder in a dissolution is subject to VAT
V0961-26
Partial division of isolated immovable assets does not allow fiscal neutrality regime
V0749-26
Societies holding assets for sole owner's use are not entrepreneurs and exempt from VAT
V0403-26
Award of a vessel upon dissolution of a company is subject but exempt from VAT
V0400-26
Absorption merger of a fully-owned subsidiary may qualify for fiscal neutrality
V0375-26
A single shareholder absorption merger may qualify for LIS tax neutrality
V0313-26
Possibility of applying fiscal neutrality in transferring a commercial society to a single shareholder (foundation)
V2427-25
The merger by absorption of a subsidiary by its sole shareholder could qualify for the tax neutrality regime
V2284-25
Socia's remuneration for services other than administrator role deemed as earnings from work
V2192-25
Payments to a partner for services other than administration are treated as income from work
V1873-25
Vehicle tourism expenses not deductible without employment relationship
V0694-25
Dividends from a single-member Ltd taxed as capital gains in IRPF from 2015
V2500-24
Move to Spain as foundation patron and DG allows special regime under art. 93 LIRPF
V2095-24
Non-resident German taxpayer liable to Spanish IP due to real obligation from German company shares with Spanish property exceeding 50% of assets
V1704-24
Dividends of a Spanish company are taxed on savings base, no deduction for corporate tax paid
V0296-24
Manager remuneration and services considered as earnings from work
V2096-23
Negative income from transfer of shares cannot be taxed if exemption conditions met
V1899-23
Voting majority allows special share exchange regime
V1388-23
Classification of remuneration of a sole director and shareholder as income from employment
V2235-22
Full spin-off may qualify for fiscal neutrality if LIS requirements are met and valid economic reasons exist
V2786-21
Services of a partner to the company are deemed income from work for IRPF and VAT liability depends on independence
V1652-21
Revenues from work for a managing partner considered as income from labour
V2543-20
Requisitos para la aplicación de la exención por trabajos en el extranjero y calificación de rendimientos del socio
V0006-20
No retention on Malta interest payments if treaty limits met
V1159-18
Non-monetary contributions may apply under LIS special regime if conditions met
V0615-18
Administrator's remuneration and masonry services deemed income from work
V0178-18
Requisitos para la exención de dividendos según el artículo 21 de la LIS
V0037-18
Requisitos para la aplicación del régimen especial de impatriados en relación con la existencia de una relación laboral
V0321-17
The exemption for work performed abroad requires an employment or statutory relationship
V0778-16
La exención por trabajos en el extranjero no es aplicable a las retribuciones de administradores
V0634-16
Administrator and business services fees considered earnings from work
V3454-15
La exención por trabajos en el extranjero requiere una relación laboral, lo cual se ve afectado si el contribuyente tiene el control de la sociedad
V1928-15
Administrator's salary as a sole shareholder is deductible if LIS and commercial law requirements are met
V1696-15
Remuneration of a partner for non-administrative functions is deductible
V1444-15
Remuneration of a partner for non-administrative functions is deductible under specific conditions
V1443-15
Remuneration for non-administrative services deemed earnings from work
V1401-15
Exemption of dividend retention between SOCIMIs and non-taxable entities
V0003-15
Excess in the tax treatment of capital reduction and share exchange returns
V2538-14
Rental income to be valued at market price; expenses subject to deductibility conditions
V1865-14
Management trusts between a company and its sole shareholder are deemed linked transactions
V1121-14
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