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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Commercial centre contribution may qualify as activity branch contribution
V0607-26
A rental business contribution may qualify for fiscal neutrality
V0016-26
Requirements for the application of the tax neutrality regime in the contribution of a line of business
V0212-25
Merger by creation of new company: fiscal neutrality applies when eliminating management redundancies
V2507-24
Tax advantages will only be disregarded if the primary objective is proven to be fraud or tax evasion
V0865-24
Partial spin-offs and absorption mergers may qualify for tax neutrality
V0015-24
Assets arising from SICAV liquidation may be reinvested to preserve tax deferral
V0001-24
Share transfers after SICAV merger not covered by DT 41 LIS deferment rule
V3204-23
Possibility of applying fiscal deferral to share contributions to new companies under certain conditions
V2696-23
Fiscal advantage in share swaps distinct from inherent tax deferral
V2214-23
Fiscal deferment allowed for SICAV despite credit rights not being reinvested
V0873-22
Reverse mergers may qualify for special Corporate Tax regime if commercial requirements and valid economic reasons are met
V0152-21
Requisitos para el diferimiento fiscal en IIC extranjeras comercializadas en España
V2286-19
Contribution of a business activity may qualify for LIS special regime
V1077-15
Shares received in a special merger regime retain original acquisition value
V2924-14
Possibility of applying special merger regime for deferring gain from transfer of permanent establishment
V2140-14
No capital gains or losses arise on share exchange in bank merger under special regime
V2009-14
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