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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Spanish investment fund merger into Luxembourg SICAV may qualify for special fusion regime
V0942-26
Different fund classes with varying fees are not homogeneous values
V0796-26
Division of common property without excess does not create patrimonial gains or losses
V0543-26
Losses cannot be offset in IRPF for lucrative share transfers
V0327-26
Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules
V0508-25
Possibility of applying the tax neutrality regime in mergers of Collective Investment Schemes under legal requirements
V0191-25
Determination of the Non-Resident Income Tax taxpayer in German real estate investment funds
V0167-25
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
No international fiscal transparency or income attribution applies to EU harmonised investment funds
V0480-24
French investment fund repayment profits taxed in Spain as savings income
V2977-23
Spanish subsidiary of foreign fund manager not constitutes permanent establishment
V2934-23
Determination of the location of holdings in investment funds for Wealth Tax applicable to non-residents
V2551-23
A European Long-Term Investment Fund (FILPE) established in Spain is a corporate tax payer
V2037-23
French alternative investment funds can claim tax residency under IRNR special regime
V0676-22
German investment fund liable for IRNR on rentals despite no economic activity
V2997-21
La fusión de una SICAV en un fondo de inversión podría acogerse al régimen especial de Impuesto sobre Sociedades bajo ciertos requisitos
V1870-17
La fusión de una SICAV en un fondo de inversión podría acogerse al régimen especial de Impuesto sobre Sociedades
V1498-17
Posibilidad de acogimiento al régimen especial de IS en la fusión de una SICAV con un fondo de inversión
V3906-16
Posibilidad de acogimiento al régimen especial de fusiones en operaciones de IIC bajo condiciones específicas
V3907-16
Possibility of applying the special Corporate Income Tax regime in the merger of an ICI absorbed by an investment fund
V3293-16
Condiciones para que un fondo de pensiones suizo sea considerado 'reconocido' y el tratamiento de los dividendos bajo el Convenio
V2414-16
Análisis de la aplicación del régimen especial de fusiones en la absorción de sociedades españolas por un fondo de inversión luxemburgués
V1546-16
La fusión de una SICAV por un fondo de inversión podría acogerse al régimen especial de IS si cumple los requisitos legales
V1315-16
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