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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Contribution of an activity branch may qualify for fiscal neutrality if it forms an autonomous economic unit
V1049-26
Partial spin-off only qualifies for IS tax neutrality if autonomous activity branches are proven
V0715-26
Possibility of applying the tax neutrality regime to the contribution of a branch of agricultural activity
V2150-25
Joint calculation applies if spouses share activity and resources
V1916-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
Requisitos para la deducibilidad en IVA e IRPF de las reparaciones de una nave afecta a la actividad agrícola
V1616-25
Growth and sale of own production in place of production are exempt from IAE
V0982-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
Possibility of applying fiscal neutrality when transferring an agricultural activity to a limited company
V3306-23
Agricultural, livestock and lease activities may be tax-exempt on shareholding
V2655-23
Exemption from instalment payments in agricultural activity and adjustment of non-waged workforce module for multiple activities
V1740-23
Fruit farming course not considered agricultural activity for 2% retention
V2743-21
Agricultural services subject to 2% retention only if accessory to main activity
V1293-21
Agricultural activity branch can qualify for special IS regime and be exempt from VAT
V0326-21
Services provided by a partner to an agricultural society are deemed work income
V0130-21
Requisitos para la aportación de una rama de actividad agrícola al régimen especial de la LIS
V2129-19
Non-monetary contribution of an agricultural activity may qualify for special business reorganisation regime
V2530-17
Requisitos para que la aportación de una rama de actividad agrícola se acoja al régimen especial de la LIS
V0160-17
Agricultural activity contribution may qualify for LIS special regime
V1912-15
Asset segregation may lead to loss of Canary Investments Reserve if minimum holding period not met
V1854-14
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