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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Revaluation reserve may be redirected to free disposal reserves after ten years
V5015-26
No applies special 1.5% usage tax regime
V0890-26
Holding companies may avoid being classified as patrimonial entities if they possess the means to manage their shareholdings
V1884-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Applicability of the fiscal neutrality regime in share swaps and dividend exemption
V2328-23
GTS may invoice unlocated and aggregated gas services on its own account, which count towards its turnover
V0637-21
A company solely managing shareholdings may be classified as a patrimonial entity
V3528-19
La exención del artículo 21 de la LIS en la transmisión de participaciones requiere el cumplimiento de los requisitos de porcentaje de participación y de tributación de la entidad participada
V0061-17
La opción de actualización de balances es voluntaria y su hecho imponible se perfecciona con la aprobación del balance o la formulación del mismo
V3776-16
The financial statements of the investee company must be used to calculate the reversal of impairment of the investment
V2763-16
To determine if a company is a patrimonial entity, consolidated group financial statements must be used
V1654-16
Determining whether an entity is a patrimonial entity requires using the average book value of balance sheets
V0696-16
The possibility of applying small entity incentives depends on not being classified as a patrimonial entity
V3440-15
Inmueble value updates allowed without losing reinvestment deduction
V0214-14
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