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Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Requirements for fiscal neutrality in the contribution of business branches
V0230-26
Contribution of business activities could qualify for tax neutrality
V0164-26
La aportación de ramas de actividad puede acogerse al régimen de neutralidad fiscal si constituyen unidades económicas autónomas
V1604-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de ramas de actividad
V1581-25
Possibility of applying special tax neutrality regime to share swaps, absorption mergers and business line investments
V3202-23
Agricultural, livestock and lease activities may be tax-exempt on shareholding
V2655-23
Dividends from share contributions may be exempt if article 21 LIS requirements are met
V0751-23
Requirements for applying the special contribution regime for activity branches
V2570-17
Requisitos para la aplicación del régimen especial de aportación de ramas de actividad
V5232-16
Requirements for applying the LIS special regime to activity branch contributions
V2165-16
Requirements for applying the special regime for physical persons' activity branch contributions
V1866-16
V3049-15
La aportación de ramas de actividad a una sociedad puede acogerse al régimen especial de IS si constituye una unidad económica autónoma
V2192-15
V1874-15
Possibility of applying special regime to split-up, share and activity transfers
V1261-15
V1858-14
Special contribution regime for activity branches possible if economic units and valid economic reasons exist
V1431-14
Special merger and contribution regime possible with valid economic reasons
V0524-14
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