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Conditions for the application of the tax neutrality regime in a securities exchange
V0939-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Possibility of applying fiscal neutrality in a share swap under LIS requirements
V0823-24
Requirements for claiming special tax neutrality in social share contributions
V0802-24
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de participaciones sociales bajo ciertos requisitos
V0731-24
Possibility of applying fiscal neutrality to share contributions to a new company
V0531-24
Possibility of applying fiscal neutrality to social share contributions to a new entity
V0529-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
Fiscal neutrality possible in share contribution under reorganisation regime
V0436-24
Requisitos para que la aportación de participaciones sociales a una sociedad receptora se acoja al régimen de neutralidad fiscal
V0430-24
Value exchange regime may apply if voting rights majority and legal requirements met
V0336-24
La aportación de participaciones a una nueva sociedad puede acogerse a la neutralidad fiscal si se cumplen los requisitos de la LIS
V0114-24
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones a sociedades holding
V0088-24
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de participaciones a una nueva sociedad bajo ciertos requisitos
V0108-24
Share contributions may qualify for fiscal neutrality if LIS requirements are met
V3140-23
Requisitos para el régimen de neutralidad fiscal en la aportación de participaciones sociales
V3138-23
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de participaciones sociales
V3119-23
V3120-23
Possibility of applying fiscal neutrality regime to share contributions to a holding company
V2936-23
Non-cash contributions may qualify for fiscal neutrality if conditions met
V2873-23
Applicability of the fiscal neutrality regime in share exchanges under LIS requirements
V2841-23
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones sociales
V2785-23
V2752-23
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de participaciones a una holding bajo el cumplimiento de requisitos de la LIS
V2755-23
V2756-23
La aportación de participaciones a una holding puede acogerse al régimen de neutralidad fiscal si se cumplen los requisitos
V2754-23
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones sociales a una entidad holding
V2753-23
Requirements for claiming fiscal neutrality in social share contributions
V2730-23
V2699-23
Possibility of applying fiscal deferral to share contributions to new companies under certain conditions
V2696-23
La aportación de participaciones a una Newco puede acogerse al régimen de neutralidad fiscal bajo ciertos requisitos
V2663-23
Requisitos para la neutralidad fiscal en la aportación de participaciones sociales a una Newco
V2662-23
Fiscal neutrality in share exchange requires voting majority and valid economic reasons
V2629-23
V2576-23
Contributions to a new company may qualify for fiscal neutrality under certain conditions
V2512-23
La aportación de participaciones a una nueva sociedad puede acogerse al régimen de neutralidad fiscal por canje de valores
V2514-23
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones con usufructo
V2389-23
Possibility of applying fiscal neutrality regime to non-monetary share contributions
V2361-23
Possibility of applying fiscal neutrality regime to share contributions under specific conditions
V2359-23
Fiscal neutrality regime applicable to social share contributions if conditions met
V2360-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
La aportación de participaciones puede aplicar el régimen de neutralidad fiscal si se cumplen los requisitos del art. 87 LIS
V2343-23
Possibility of applying tax neutrality regime to social share transfer
V2340-23
Share contributions to a new company may qualify for tax-neutral exchange regime
V2338-23
Applicability of the fiscal neutrality regime to non-cash share contributions
V2327-23
Fiscal neutrality regime applicable to non-monetary contributions if participation and economic motives are met
V2088-23
V2078-23
La aportación de participaciones a una nueva holding puede ser un canje de valores si se cumplen los requisitos
V1971-23
Requirements for applying the special non-cash contribution regime
V1917-23
Non-cash contributions may be treated under special regime if conditions met
V1708-23
Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1710-23
Non-cash contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1711-23
Can the non-monetary contribution regime be applied if participation requirements are met?
V1712-23
Non-cash contributions may be eligible under special regime if conditions met
V1694-23
Exchange regime applicable if voting rights majority obtained
V1519-23
Voting majority allows special share exchange regime
V1388-23
Non-cash contributions may be eligible under LIS special regime
V1389-23
Requirements for non-monetary contributions under the LIS special regime in IRPF
V1331-23
Non-cash contributions may apply under special regime if participation and ownership criteria are met
V0767-23
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