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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Resolución de 4 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 Andújar, por la que se suspende la inscripción de una escritura de compraventa y subrogación de hipoteca por falta de ratificación de la subrogación de la hipoteca por parte de la entidad acreedora y la notificación de la transmisión de la venta de viviendas de protección oficial a la Consejería correspondiente
BOE-A-2026-12260
La fusión por absorción puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS
V2616-25
Right to deduct mortgage payments retained after loan transfer
V2629-25
Inexistencia de ganancia o pérdida patrimonial en transmisiones mediante pactos sucesorios (transmisiones lucrativas por causa de muerte)
V2642-25
La fusión inversa podría acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y la normativa mercantil
V2375-25
La fusión por absorción de una filial por su socio único podría acogerse al régimen de neutralidad fiscal
V2284-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
The existence of negative tax bases does not invalidate the application of the tax neutrality regime in a merger
V2020-25
Requisitos de la consolidación fiscal y valoración de elementos en operaciones de neutralidad fiscal
V1960-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
La aplicación del régimen de la Reserva para Inversiones en Baleares tras una escisión
V1742-25
Death of landlord does not alter contract date
V1416-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
La subrogación del deudor hipotecario en una compraventa no está sujeta a la cuota gradual de AJD
V0745-25
Subrogation does not create multiple payers
V0685-25
La fusión podría acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y del ámbito mercantil
V0655-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
La compensación por gastos de trabajadores subrogados puede no estar sujeta a IVA si no constituye una contraprestación por un servicio
V0489-25
Análisis de la continuidad del aplazamiento de la deuda por cambio de residencia ante una escisión total
V0474-25
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