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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
La renta por disolución de una asociación mediante cesión global de activos está exenta en el Impuesto sobre Sociedades
V1577-24
Los donativos a parroquias pueden dar derecho a deducciones en el IRPF bajo ciertos requisitos
V1450-24
Los donativos de familiares de seminaristas pueden dar derecho a deducciones en el IRPF si la entidad es beneficiaria del mecenazgo
V1244-24
A consortium cannot benefit from tax incentives for patronage under Law 49/2002
V1118-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if conditions met
V0038-24
Non-cash contributions may qualify under special tax neutrality regime
V2842-23
Could the share exchange regime apply if voting rights are acquired and legal requirements are met?
V2305-23
Fiscal neutrality regime possible in share exchange if voting rights and LIS requirements met
V1879-23
Gift of real estate to a foundation exempt from Corporate Tax
V1517-23
Application of special share exchange regime requires voting majority and other conditions
V3208-20
Value swap regime may apply if voting rights are obtained and valid economic reasons exist
V2718-19
Posibilidad de aplicar el régimen especial de canje de valores bajo el cumplimiento de requisitos de la LIS y existencia de motivos económicos válidos
V2061-19
La operación de canje de valores puede acogerse al régimen fiscal especial si la entidad beneficiaria es una sucursal en España
V0153-17
Donation of shares in Spanish real estate society may be exempt from IRNR if conditions of Law 49/2002 are met
V4637-16
Exchange regime applicable if LIS requirements and valid economic reasons met
V3975-16
Exchange regime possible if voting rights and LIS requirements met
V2925-16
Asset contributions under special regime possible if LIS requirements and valid economic reasons met
V0344-16
Requirements for qualifying for the special regime of non-cash contributions under LIS
V0345-16
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