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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Dividends from a parent to a subsidiary may be exempt from income tax under certain conditions
V0866-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
Individual investors may apply the deduction for investment in new or recently created companies subject to certain requirements
V1138-25
Requirements for the exemption from Wealth Tax regarding holdings in entities
V0102-25
Spain may tax profits from selling shares of a Spanish company under specific Panamanian double taxation treaty conditions
V2736-21
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
Requisitos para aplicar la exención por trabajos en el extranjero a administradores
V1756-19
Taxable loss compensation depends on whether acquired entity is patrimonial
V1400-19
Requisitos para la exención de dividendos según el artículo 21 de la LIS
V0037-18
UK national can qualify for special regime for displaced workers as administrator if no capital participation
V1390-17
Requisitos para la exención de dividendos de entidades no residentes (Art. 21 LIS)
V5299-16
La reversión de pérdidas por deterioro de participaciones se imputa a la entidad que practicó la corrección o a otra vinculada
V4560-16
Dividend exemption not applicable if fiscal acquisition value below 20 million euros
V3960-15
Displaced administrator eligible for special regime under Article 93 of LIRPF
V3682-15
Ghost gains do not prevent loss allowance on group shareholdings
V1129-14
Share purchases via takeover can enable extraordinary profit reinvestment
V3648-13
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