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Asset contributions may qualify under special regime if residency, ownership and valid economic motives are met
V0851-22
Asset contribution may qualify under special regime if residency, 5% shareholding and valid economic reasons are met
V1776-21
Possibility of applying special asset contribution regime if LIS requirements and economic activity are met
V0406-21
Asset contribution regime may apply if LIS requirements and valid economic reasons are met
V3598-20
Aportación de inmuebles no puede acogerse al régimen especial si no han estado afectos a la actividad económica durante tres años
V2826-20
Application of the special regime for asset contributions requires minimum participation and valid economic motives
V2306-20
Requisitos para la aplicación del régimen especial de aportaciones de activos
V2586-19
Asset contribution regime may apply if participation and economic motives are met
V2473-19
Requisitos de la normativa para el régimen especial de aportaciones de activos y canje de valores
V2222-19
Requirements for applying the special regime of non-cash contributions
V2169-19
Asset contributions may qualify for special IS regime if participation and economic motives are met
V2105-19
Requisitos para la aplicación del régimen especial de aportaciones de activos en el Impuesto sobre Sociedades
V2080-19
La aportación de una rama de actividad profesional puede acogerse al régimen especial de aportaciones de activos si cumple ciertos requisitos
V1113-18
Asset contribution may qualify under special regime if participation and economic motives are met
V0900-18
Requisitos para acogerse al régimen especial de aportaciones de activos en el Impuesto sobre Sociedades
V3178-17
Requirements for treating a branch of activity as a non-cash contribution under the LIS special regime
V2892-17
To qualify for the special contribution regime, a business activity branch must be declared and economic justification must exist
V2792-17
Requisitos para el régimen especial de aportaciones de activos según la LIS
V2709-17
Requirements for applying the special contribution regime under LIS
V2575-17
V1605-17
Es aplicable el régimen especial de aportaciones de activos si se cumplen los requisitos de participación y motivos económicos
V0253-17
It is possible to apply the special regime for asset contributions if legal requirements are met and valid economic reasons exist
V0252-17
Possible to apply special non-cash contribution regime if participation and economic reasons are met
V0263-17
It is possible to apply the special regime for non-cash contributions if legal requirements and valid economic motives are met
V0254-17
Posibilidad de aplicar el régimen especial de aportaciones de activos al aportar cuotas ideales de una comunidad de bienes
V4658-16
Posibilidad de aplicar el régimen especial de aportaciones de activos mediante la transmisión de cuotas ideales de bienes en proindiviso
V3105-16
Application of the special regime for asset contributions depends on individual compliance with participation requirements
V2362-16
Special contribution regime applicable with valid economic reasons
V1988-16
Special non-cash contributions regime applicable if participation and economic motives are met
V1054-16
Requirements for claiming the special asset contribution regime under LIS
V0346-16
Asset contributions under special regime possible if LIS requirements and valid economic reasons met
V0344-16
Requirements for qualifying for the special regime of non-cash contributions under LIS
V0345-16
Es posible acogerse al régimen especial de aportaciones de activos si se transmite una rama de actividad
V0268-16
Es posible acogerse al régimen especial de aportaciones de activos si se transmite una rama de actividad bajo ciertos requisitos
V0269-16
Posibilidad de aplicar el régimen especial de aportaciones de activos mediante la aportación de cuotas ideales de una comunidad de bienes
V0212-16
Asset contribution regime may apply if valid economic reasons exist
V3282-15
Asset contribution regime may apply if legal requirements and valid economic motives are met
V2937-15
Special regime for asset contributions applies if LIS requirements and valid economic motives are met
V2885-15
Requirements for claiming special asset contribution regime under LIS
V2724-15
Non-cash contributions may apply under special regime if LIS requirements and valid economic motives are met
V2008-15
Ownership of immovable property without organisational means does not constitute an activity branch
V1868-15
Requirements for accessing the special asset contribution regime
V1810-15
Contribution of a share from a Cuban community of property cannot benefit from special regime
V1701-15
La existencia de motivos económicos válidos es condición necesaria para aplicar el régimen especial de aportaciones de activos
V1690-15
Special regime for asset contributions applies if legal requirements and valid economic reasons are met
V1421-15
Application of special asset contribution regime requires legal compliance and valid economic motives
V1089-15
Contribution of community property shares to a family company may qualify for LIS special regime
V1040-15
Can special asset contribution regime apply under LIS if economic justifications exist?
V0996-15
Possibility of applying special contribution regime under legal and valid economic grounds
V0926-15
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