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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 38 results.
Deduction for investment available in newly established companies across consecutive years
V5344-26
A non-cash contribution by an UAE resident to a Spanish company may be treated as capital gain
V5256-26
Tratamiento del IVA en la aportación de inmuebles en una ampliación de capital
V5070-26
IVA treatment depends on whether the land contribution forms an autonomous economic unit
V0505-26
Emission premium included in investment deduction base
V1870-25
Investment deduction available for new businesses without waiting for emerging company certification
V1822-25
No VAT on property contributions if part of business activity
V0972-25
No rental inclusion in taxable base following capital increase via credit offset
V0695-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
No minimum holding period required for family enterprise reduction
V0004-25
Deduction for investment available for newly established companies
V1297-24
Deduction for investment in new businesses applies in year of payment to company
V0685-24
Investment deduction applies from 1 January 2023
V1371-23
Land in urbanisation process may be subject to 21% VAT
V0089-22
Transfer of property to settle debt may trigger passive investment in VAT
V0936-21
Fiscal neutrality regime applicable in share swaps and splits with valid economic reasons
V0435-21
Application of special share exchange regime requires voting majority and other conditions
V3208-20
Possibility of applying special share exchange or merger regime under LIS and conditions
V2828-20
DGTC does not respond to query due to lack of necessary factual prerequisites
V2512-20
No es posible compensar la pérdida por impago de crédito con la ganancia por venta de inmueble por pertenecer a bases imponibles distintas
V1825-19
La obligación de presentar el Modelo 720 se determina por el valor de los bienes, sin deducir la deuda de financiación
V1048-19
La transmisión de un inmueble por una comunidad de bienes puede estar sujeta a IVA si no actúa como empresario o profesional
V0261-19
Requisitos para la exención de participaciones en el Impuesto sobre el Patrimonio según la actividad de la entidad y funciones de dirección
V0226-19
No retention required if no rental payments are made
V2164-18
Cash intended for real estate investment must be distributed proportionally for the calculation of the SOCIMI ratio
V2014-17
La capitalización de deuda mediante ampliación de capital no genera renta en la base imponible del IS
V2712-16
Assessment of credit capitalisation and share swap requirements under special regime
V3872-15
No rental arises from capital increase by credit offset; non-cash contributions may qualify for special regime
V1350-15
Distribution of reserves via issuance of shares and cash treated as return of capital
V0728-15
La reducción y ampliación de capital para restablecer el equilibrio patrimonial no genera rentas para el socio
V0133-15
La capitalización de deuda mediante ampliación de capital con prima de asunción no genera renta fiscal
V2977-14
Capitalisation of credits generates no taxable income or expense for the debtor entity
V2578-14
Excess in the tax treatment of capital reduction and share exchange returns
V2538-14
Análisis sobre la tributación de la aportación de inmuebles españoles a una sociedad mexicana
V1773-14
Contribution of real estate to a foreign company not subject to corporate tax but liable for AJD
V1619-14
SOCIMI must apply a 19% special tax if dividends to shareholders with over 5% ownership are taxed at less than 10%
V1429-14
La capitalización de créditos no genera renta en la sociedad que recibe el aumento de capital
V1114-14
La capitalización de deuda mediante compensación de créditos no integra renta en la base imponible
V1074-14
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