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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 55 results.
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Fiscal neutrality cannot apply if commercial accounting is not maintained
V5004-26
Retail business transfer may qualify as non-cash contribution to a business line
V0809-26
Contribution of community property shares to a company may qualify for fiscal neutrality
V0771-26
Inmobiliar activity contribution may qualify for fiscal neutrality
V0741-26
Commercial centre contribution may qualify as activity branch contribution
V0607-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Contribution of a business activity may qualify for fiscal neutrality if it constitutes an autonomous economic unit
V0299-26
Possibility of applying fiscal neutrality regime in spin-offs, business branch contributions and financial spin-offs
V0297-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
Fiscal neutrality regime applicable to transfer of business branch to a company
V2438-25
Requirements for treating property rental activity as a branch contribution for tax neutrality
V0435-24
A special contribution regime applies if the activity branch is a standalone economic unit
V0029-24
Possibility of applying fiscal neutrality when transferring an agricultural activity to a limited company
V3306-23
Possibility of applying special tax neutrality regime to share swaps, absorption mergers and business line investments
V3202-23
Property contributions to rental activities may qualify for fiscal neutrality
V2624-23
Fiscal neutrality applicable to activity branch contributions and share exchanges if legal requirements met
V2333-23
Aportación de rama de actividad cannot apply to special regime without commercial accounting
V1880-23
Special contribution regime applicable if activity and allocation criteria met
V1830-23
Possibility of applying special contribution regime for activity branch without personal loan transfer
V1756-23
Special contribution regime for activity branch applicable if economic autonomy criteria met
V0754-23
Economic grounds allow special IS regime for activity branch contribution
V0091-23
Requirements for applying the special regime to the contribution of an activity branch by individuals
V2554-22
Requirements for applying the special contribution regime for business activity branch
V2503-22
Requirements for special contribution regime and incentive subrogation in construction activities
V1769-21
Requirements for applying the LIS special contribution regime for business activity
V1150-21
Requirements for claiming special contribution regime under activity branch
V3687-20
Requirements for applying the special regime of non-cash contributions
V2169-19
Requisitos para la aportación de una rama de actividad agrícola al régimen especial de la LIS
V2129-19
Requisitos para acogerse al régimen especial de aportación de rama de actividad
V0182-18
Posibilidad de acogimiento al régimen especial de la LIS en la aportación de una rama de actividad
V0056-18
V2838-17
Non-cash contributions may be eligible under special regime if activity and economic motives are met
V1943-17
Assumption of mortgage debts in a business branch contribution does not constitute a separate taxable event
V0697-17
Valoración fiscal de participaciones en aportaciones de rama de actividad y tratamiento de la diferencia con el valor contable
V0044-17
La aportación de elementos que no constituyen una unidad económica autónoma no califica como aportación de rama de actividad
V5446-16
Dificultad para aplicar el régimen especial de aportaciones por falta de acreditación de rama de actividad y contabilidad
V5014-16
La transmisión de una gabarra no califica como escisión parcial ni como aportación de rama de actividad
V4909-16
Requisitos para el régimen especial de aportación de rama de actividad y canje de valores
V4559-16
V4192-16
Requirements for treating a branch activity contribution as LIS special regime
V3331-16
Renting business arm contribution may qualify for LIS special regime
V2097-16
Requisitos para acogerse al régimen especial en aportaciones de rama de actividad y canje de valores
V2098-16
La aportación de una rama de actividad a una sociedad puede estar exenta de ITPAJD si constituye una unidad económica autónoma
V0416-16
La calificación de la operación como aportación de rama de actividad o canje de valores depende de la naturaleza de los elementos aportados
V4081-15
Personal assets must remain linked to business activity for three years
V2579-15
La aportación de rama de actividad puede acogerse al régimen especial independientemente de la opción tomada respecto al canje de valores
V1951-15
Requisitos para la aplicación del régimen especial de aportación de rama de actividad y canje de valores
V1765-15
Contribution of a business activity may qualify for special regime
V1709-15
Aportación de rama de actividad may qualify under LIS special regime
V1360-15
Requirements for claiming the special contribution regime under LIS
V0893-15
Requirements for special regime of contributions, exchanges and partial splits: economic unit, activity branches and valid economic reasons
V0519-15
Requisitos para el régimen especial de aportación de rama de actividad y efectos de la pérdida de residencia fiscal
V2519-14
Proposed contribution does not meet special branch activity rules without legal conditions met
V1110-14
Requirements for applying the special non-cash contribution regime: residence, participation and economic motives
V0165-14
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