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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
Dividends from a resident subsidiary may be exempt under corporate tax if conditions met
V1041-26
Dividend exemption thresholds and indirect participation rules
V0654-25
Holding without staff or premises: patrimonial status and LIS article 21 exemption
V2367-24
Spanish company with 5% stake in UK holding may claim art. 21 LIS dividend exemption despite indirect dividends from subsidiaries in same consolidated group
V2234-24
Dividends from Chilean subsidiaries not subject to international transparency tax if exempt under art. 21 LIS
V2138-24
Dividends from a subsidiary may be exempt in the acquiring company if Art. 21 LIS requirements are met
V1989-24
Partial exemption in transfer of holding shares where subsidiaries only partially meet thresholds
V1903-24
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Arbitral award income after expropriation may be deemed income from transfer of shares
V1242-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Exemption from positive income possible on share sale if conditions met
V2433-23
Dividends and capital gains from share transfers may be exempt if conditions in LIS article 21 are met
V2400-23
Capital reduction with share issuance may be tax-exempt under LIS art. 21
V1648-23
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Requisitos para la aplicación de la exención por dividendos y transmisión de participaciones (Art. 21 LIS)
V2714-19
Requisitos para la exención por la renta positiva en la transmisión de participaciones (Art. 21 LIS)
V2162-19
Possibility of double taxation exemption in share issuance dividend and eligibility for special merger regime
V2043-18
Roman subsidiary dividends may be exempt from corporate tax
V0050-17
Requisitos para la exención de dividendos de entidades no residentes (Art. 21 LIS)
V5299-16
Tributación de la transmisión de participaciones en una SOCIMI: distinción entre periodos y aplicación parcial de la exención del art. 21 LIS
V5281-16
Requisitos para la exención de dividendos en el Impuesto sobre Sociedades (art. 21 LIS)
V5067-16
Requisitos para la exención de dividendos de entidades no residentes según el art. 21 LIS
V4601-16
Positive income from partner separation may be exempt if LIS article 21 conditions met
V4247-16
Requisitos para la exención de rentas positivas por la transmisión de participaciones (Art. 21 LIS)
V4229-16
Requirements for exemption from Corporate Tax on share transfers (Art. 21 LIS)
V3768-16
Los dividendos y plusvalías por participaciones en empresas pueden estar exentos si se cumplen los requisitos del art. 21 LIS
V2159-16
Requisitos para la exención de dividendos y rentas por transmisión de valores (Art. 21 LIS)
V1401-16
Analysis of the applicability of the participation exemption (Art. 21 LIS) to dividends from ZEC entities
V0694-16
Aplicación de la exención del art. 21 LIS a dividendos directos e indirectos y su relación con la retención
V0325-16
Capital reduction with share capital return deemed as share transfer and may be exempt under LIS Art. 21
V2978-15
Posibilidad de aplicar la exención del art. 21 LIS mediante la segregación de valores en subcuentas
V2036-15
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