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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Fiscal neutrality regime applicable to contribution of a business branch or assets
V5237-26
Fiscal neutrality regime possible for agricultural activity contribution
V2154-25
Possibility of applying the tax neutrality regime to the contribution of participation quotas in a community of property
V0921-24
Possibility of applying fiscal neutrality when transferring an agricultural activity to a limited company
V3306-23
Requirements for rental to be an economic activity and qualify for fiscal neutrality: full-time employee and commercial accounting
V3229-23
Requirements for applying the tax neutrality regime to the contribution of a property leasing business branch
V2684-23
Requirements for the application of the tax neutrality regime in the contribution of real estate
V1988-23
Cannot apply special regime if commercial accounting is not maintained
V2435-22
Fiscal neutrality regime inapplicable without commercial accounting
V1894-21
No special tax regime applies if properties not linked to economic activity
V0650-21
Solar installation contribution may qualify for special tax regime
V0437-21
Non-monetary farm asset contribution without commercial accounting triggers capital gain or loss
V3361-20
A non-monetary contribution cannot apply for special regime if assets not economically active or not kept in commercial accounting
V1672-20
Requirements for applying the special contribution regime for activity branches
V2570-17
Special asset contribution regime applicable for autonomous economic units
V1391-17
Contribuent may qualify for LIS special regime if non-monetary assets are tied to economic activity
V1287-17
Agricultural activity contribution may qualify for special IS regime
V0160-17
Agricultural activity can be contributed under special regime if valid economic reasons exist
V4192-16
Special asset contribution regime possible under LIS conditions
V4134-16
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