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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Neutrality regime not applicable if property not economically active for three years
V2840-23
Requirements to apply fiscal neutrality regime for property leasing business contribution
V2627-23
Fiscal neutrality regime applicable to non-cash share contributions if conditions met
V2342-23
Requirements for entering special regime for non-cash property contributions to a company
V2155-22
Possibility of applying special asset contribution regime if LIS requirements and economic activity are met
V0406-21
To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee
V2472-20
Asset contribution and share exchange may apply under LIS special regime
V1580-18
Active branch can qualify for special contribution regime
V0243-18
Requirements for claiming the special asset contribution regime for physical persons
V2447-17
Special asset contribution regime applicable for autonomous economic units
V1391-17
Asset contribution regime may apply if LIS Art. 87 requirements and valid economic reasons are met
V4786-16
Special asset contribution regime possible under LIS conditions
V4134-16
Requirements for applying the special regime of asset contribution (Art. 87 and 89.2 LIS)
V4060-16
Requisitos para la aplicación del régimen especial de aportación de activos según la LIS
V3210-16
Requirements for the application of the special regime regarding the contribution of assets to a company
V0777-16
Requisitos para la aplicación del régimen especial de aportación de activos (art. 87 LIS)
V1869-15
Requirements for physical persons to apply for special asset contribution regime
V0508-15
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