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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Neutral tax regime applicable to non-monetary contributions and cross-border mergers with valid economic reasons
V3313-23
Rents from French transparent entities not countable for SOCIMI rent coefficient
V3220-23
Cross-border merger with a non-resident entity may breach capital reserve requirement without obligation subrogation in Spain
V1755-23
Possibility of applying special regime for contributions and cross-border mergers under legal requirements and valid economic motives
V3067-21
Cross-border merger does not breach capitalisation reserve requirements if the reserve is allocated to the new branch
V1775-21
Possibility of applying the special merger regime for cross-border transactions under specific conditions
V3022-20
Cross-border mergers and prior spin-offs may qualify for special CIT and VAT regimes under certain requirements
V2962-20
Cross-border mergers may qualify for special regime if valid economic reasons exist
V0386-20
Merger of a German entity may qualify for special CIT regime if legal requirements and valid economic reasons are met
V2253-18
Economic reasons for reverse cross-border merger may qualify for fiscal neutrality regime
V3496-16
Deducibilidad de provisiones técnicas y reserva de estabilización en sucursales de aseguradoras extranjeras
V2602-16
Proposed cross-border merger deemed economically valid for special Corporate Tax regime
V1148-16
Condiciones para que una fusión transfronteriza se acoja al régimen especial de la LIS
V3015-15
La aplicación del régimen especial de fusiones de la LIS depende del cumplimiento de sus requisitos y de la validez de los motivos económicos
V2154-15
Cross-border merger may qualify for IS special regime if commercial criteria are met and no tax evasion motives are present
V0895-15
V0698-14
Potential application of special merger regime and VAT exemption in cross-border mergers
V0608-14
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