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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Rents from protected assets are taxable in the taxpayer's personal income tax
V0044-26
Full spin-off of a company may qualify for tax neutrality if LIS requirements are met
V1792-25
SOCIMI dividends do not qualify for housing rental tax relief
V1857-24
Resident in Spain with property in Italy: rental income tax and IMU non-deductible
V1742-24
Gains from dissolution of a society without immovable assets only taxable in resident member's country
V0159-24
Dividends from a Spanish company to a Swiss resident may be exempt or subject to 15% withholding
V3274-23
Dividends from a Spanish company to a Swiss resident may be exempt or subject to a 15% withholding tax
V3275-23
99% Corporate Tax relief applicable to income from social exclusion services
V1768-21
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
Derivatives income for non-residents taxed in country of residence unless economic activity or guarantees exist
V0185-20
Temporary usufruct donation of shares to a foundation may allow deductions and be tax-exempt
V3492-19
Creation of surface rights subject to VAT; derived income exempt from Corporation Tax
V1953-18
Possibility of applying the exemption under Article 21 of the LIS in the transfer of shares upon fulfillment of its requirements
V3146-17
No withholding tax should be applied to invoices for agricultural and livestock services if provided within an economic activity
V3870-16
Dividend exemption may apply partially if income derives from entities lacking minimum indirect participation
V3830-16
Exemption on the transfer of shares may apply if uninterrupted holding requirements are met
V3141-16
La aplicación de la exención por transmisión de participaciones está sujeta al cumplimiento de los requisitos del art. 21 de la LIS
V2909-16
UNED associated centres taxed on business income and income from movable capital
V2454-16
Land sales ineligible for 99% Corporation Tax relief
V1151-16
Urbanisation yields may qualify for a 99% tax relief, but income from asset valuations do not
V2787-15
Taxation of free asset transfers from a professional association to an association under Corporate Tax
V2722-15
Applicability of the 100% domestic double taxation deduction on income derived from a merger
V1986-15
If a tax resident in Serbia, you will be taxed in Spain on real estate and derived income
V0541-15
Income from the transfer of assets following a judicial ruling must be attributed to the fiscal year in which the ruling becomes final
V0269-15
Bonificación del 99% en el IS para sociedades de gestión de residuos con capital íntegramente público
V2644-14
Conversion of preferred shares generates investment income and future capital gains or losses
V1625-14
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