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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 91 results.
Fiscal neutrality regime applicable to contribution of a business branch or assets
V5237-26
Fiscal neutrality regime applicable to transfer of business activity to a company
V0795-26
Requisitos para aplicar el régimen de neutralidad fiscal en la aportación de una rama de actividad
V2485-25
Contribution of an activity branch to a newly established society may qualify for fiscal neutrality
V2270-25
Fiscal neutrality regime applicable to vehicle contributions to a new company
V1895-25
Requirements for the application of the tax neutrality regime in the contribution of assets
V1764-25
Requirements for the tax neutrality regime in restructuring operations
V1488-25
Possibility of opting for the tax neutrality regime in merger operations and asset contributions
V1487-25
Possibility of applying fiscal neutrality regime to split transactions, asset contributions and total splits
V0708-25
Requirements for the application of the tax neutrality regime in the contribution of a line of business
V0180-25
Possibility of applying fiscal neutrality regime to contribution of business assets
V0532-24
Fiscal neutrality regime applicable to asset contributions if conditions met
V0027-24
Requirements for applying the fiscal neutrality regime to asset contributions, share exchanges and splits
V3303-23
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
Possibility of applying the tax neutrality regime in securities exchange operations under the LIS
V2518-23
Requirements for eligibility for the tax neutrality regime in the contribution of assets
V2520-23
Fiscal neutrality applicable in share exchange if LIS article 80 requirements met
V2514-23
Fiscal neutrality regime applicable to non-cash share contributions if conditions met
V2342-23
Requirements for applying the special contribution regime for business activity branch
V2503-22
Requirements for entering special regime for non-cash property contributions to a company
V2155-22
Contribution of real estate to a company may qualify for special IS regime
V3150-21
Special non-monetary contribution regime possible with valid economic reasons
V3040-21
Assumption of debts in individual asset contributions is subject to ITP
V2875-21
Exchange regime applicable if voting rights majority acquired with valid economic motives
V2805-21
Requirements for special contribution regime and incentive subrogation in construction activities
V1769-21
Possibility of applying special regime for share exchange and asset contribution under legal requirements
V0757-21
Possibility of applying special restructuring regime under specific conditions
V0616-21
Possibility of applying special asset contribution regime if LIS requirements and economic activity are met
V0406-21
An autonomous's activity branch contribution to a company may qualify for IS special regime
V3692-20
Value exchange regime applicable if voting rights majority acquired and residency and economic substance requirements met
V2482-20
To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee
V2472-20
Asset contributions may qualify for LIS special regime if legal and economic conditions are met
V2359-20
Requisitos para la aplicación del régimen especial en la aportación de activos a una nueva sociedad
V3015-19
Possibility of applying special asset contribution and split regimes under valid economic motives
V2247-19
Non-cash contributions may be subject to special regime if residency, 5% shareholding and valid economic reasons are met
V2108-19
Requirements for applying the LIS special regime for share exchange and asset contribution
V2090-19
La aportación de una rama de actividad de inmuebles en alquiler puede acogerse al régimen especial de la LIS bajo ciertos requisitos
V1812-19
Requisitos para que una aportación de activos sea considerada rama de actividad y pueda acogerse al régimen especial de IS
V1403-19
Property contributions and share transfers may be exempt from ITP and AJD
V3120-18
Posibilidad de aplicar el régimen especial de canje de valores y aportación de activos bajo el cumplimiento de los requisitos de la LIS
V1957-18
Asset contribution may qualify under special regime if participation and economic motives are met
V0900-18
Posibilidad de acogimiento al régimen especial de IS en la aportación de una rama de actividad
V0842-18
Active branch can qualify for special contribution regime
V0243-18
Exchange regime applicable if LIS requirements and valid economic reasons met
V0195-18
Posibilidad de aplicar el régimen especial de canje de valores y aportación de activos bajo el cumplimiento de requisitos legales
V0057-18
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
Requisitos para acogerse al régimen especial de escisión total y aportación de activos según la LIS
V2686-17
Requirements for applying the special contribution regime for activity branches
V2570-17
Requisitos para la aplicación del régimen especial de canje de valores y aportaciones de activos según la LIS
V2582-17
Requirements for applying the special contribution regime under LIS
V2575-17
Requirements for claiming the special share contribution regime
V2448-17
Requirements for claiming the special asset contribution regime for physical persons
V2447-17
Requisitos para la aplicación del régimen especial de canje de valores y aportación de activos según la LIS
V1463-17
Special asset contribution regime applicable for autonomous economic units
V1391-17
It is possible to apply the special regime for asset contributions if legal requirements are met and valid economic reasons exist
V0252-17
Posibilidad de aplicar el régimen especial de fusiones, canje de valores y aportaciones bajo el cumplimiento de los requisitos de la LIS y la Ley 3/2009
V0212-17
Contribution of a business line may qualify for special regime
V4759-16
Asset contribution regime may apply if LIS Art. 87 requirements and valid economic reasons are met
V4786-16
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