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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Assignment of an intangible to a sole shareholder in a dissolution is subject to VAT
V0961-26
AIE can retain special tax regime even if partners engage in non-supporting activities
V0938-26
Requirements for exemption from Wealth Tax: rental of immovable property as economic activity
V2239-25
Personal income tax payers with economic activity may apply the deduction for the financing of audiovisual productions under the requirements of Art. 39.7 LIS
V2535-23
Investor in audiovisual productions may claim up to 120% deduction on contributions
V2348-23
The application of the tax deduction for live performances through an AIE requires that the latter assumes the production risk and venture
V1479-23
An AIE may be deemed a producer for tax deduction if it meets incorporation and management requirements
V0768-23
Análisis de la aplicación de la inversión del sujeto pasivo en obras de infraestructuras eléctricas
V1206-19
Services from a parent to its subsidiary may be exempt from VAT if the parent assumes economic risk
V1705-17
Losses from foreign productions of an AIE can be attributed to shareholders
V1272-16
Las bases de las deducciones de una agrupación de interés económico se integran en la liquidación de los socios
V3528-15
Transfer of assets to a group not subject to VAT if it forms an autonomous economic unit
V1036-15
An AIE can claim the 18% film production deduction if acting as co-producer
V0894-15
AIEs can impute film deduction bases to their partners for application
V0076-15
Las operaciones entre entidades no vinculadas no están sujetas a la normativa de operaciones vinculadas
V3384-14
An AIE can generate R&D deductions apportioned to Spanish resident shareholders
V2889-14
Transformation to AIE does not allow imputation of pre-transition deductions to shareholders
V2705-14
Copy, advertising and promotion costs included in audiovisual production deduction as expenses are incurred
V2402-14
AIEs with I+D+i activities can apply for special corporate tax regime
V2213-14
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