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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Fiscal neutrality regime applicable in share exchange if conditions met
V2307-23
Requirements for non-monetary contributions and exemption under Property Tax
V1854-23
Non-monetary contributions may apply under special regime if participation, ownership and economic motivation criteria are met
V0915-23
No special tax regime applies if properties not linked to economic activity
V0650-21
It is possible to apply corporate reorganisation rules to physical persons' share contributions under certain conditions
V3033-20
Possibility of applying special reorganisation regime to share contributions to a holding company
V3037-20
Non-cash contributions may apply under special regime if participation and economic motives are met
V1395-20
Possibility of applying special non-cash contribution regime if participation and economic reasons are met
V2094-19
Se puede aplicar el régimen especial de canje de valores si se cumplen los requisitos de la LIS y existen motivos económicos válidos
V1973-19
Non-monetary contributions may apply even if recipient is a patrimonial society
V1968-19
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en el Impuesto sobre Sociedades
V1569-19
Contribuent may apply special non-cash contribution regime and dividend exemption
V0873-18
Non-monetary contributions may apply under LIS special regime
V4592-16
Requirements for applying the special non-cash contribution regime under LIS
V3918-16
Requirements for applying the special non-cash contribution regime
V3772-16
Non-monetary contributions may apply under LIS special regime if conditions met
V1736-16
Merger may qualify for special regime if valid economic reasons exist
V1539-16
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