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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
A non-cash contribution by an UAE resident to a Spanish company may be treated as capital gain
V5256-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Tratamiento del IVA en la aportación de inmuebles en una ampliación de capital
V5070-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Fiscal neutrality regime cannot apply to rented property contributions
V2117-25
No VAT on property contributions if part of business activity
V0972-25
Non-cash contributions cannot benefit from fiscal neutrality if economic activity requirement is not met
V0277-25
Property contribution to a new company may qualify for tax neutrality
V0245-24
Property contributions to rental activities may qualify for fiscal neutrality
V2624-23
Requirements for the application of the tax neutrality regime in the contribution of real estate
V1988-23
Requirements for entering special regime for non-cash property contributions to a company
V2155-22
Contributor's property contribution deemed invalid due to rental activity not being economic
V1299-22
Contribution of property to a company is VAT liable if first transfer by promoter
V3211-21
Contribution of real estate to a company may qualify for special IS regime
V3150-21
Transformation of a civil society into a limited company does not generate capital gains for shareholders
V2404-21
Possibility of applying special restructuring regime under specific conditions
V0616-21
Requirements for applying the special regime for non-cash property contributions to a company
V0469-21
La aportación de inmuebles con subrogación en contratos de gestión puede estar no sujeta al IVA
V2899-19
Asset contributions may qualify for special IS regime if participation and economic motives are met
V2105-19
Property contributions and share transfers may be exempt from ITP and AJD
V3120-18
Requisitos para que la escisión financiera y la aportación de inmuebles se acojan al régimen especial de la LIS
V0003-17
Asset contribution regime may apply if LIS Art. 87 requirements and valid economic reasons are met
V4786-16
Requirements for non-cash immovable contributions from a civil society to a commercial company to qualify for LIS special regime
V2111-16
Non-cash property contribution followed by a financial split does not qualify for special neutrality regime
V1282-16
Requisitos para la no tributación en la aportación de inmuebles arrendados a una sociedad
V0470-16
Ownership of immovable property without organisational means does not constitute an activity branch
V1868-15
Requirements for accessing the special asset contribution regime
V1810-15
Contribution of community property shares to a family company may qualify for LIS special regime
V1040-15
Property contributions do not affect IP exemption or ISD reductions
V0690-15
Inheritable property contributions may be exempt from IRPF if conditions met
V0440-15
Análisis sobre la tributación de la aportación de inmuebles españoles a una sociedad mexicana
V1773-14
Contribution of real estate to a foreign company not subject to corporate tax but liable for AJD
V1619-14
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