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Aportaciones No Dinerarias — evolución doctrinal DGT
evolution::aportaciones-no-dinerarias
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Non-cash contributions and spin-offs could qualify for fiscal neutrality if legal requirements are met
V0610-26
Fiscal benefits available for protected patrimony if disability threshold met
V0208-26
Transfer of a separate economic unit may be exempt from VAT and covered by a special non-cash contribution regime in income tax
V0049-26
Cannot reduce capital reserves by the tax difference from non-cash contributions
V0037-26
Minoration of capital not allowed under special contribution regime
V0024-26
Cannot reduce capital funds by the difference from a special non-cash contribution regime
V0025-26
Fiscal neutrality possible in non-cash contribution and total split under certain conditions
V1896-25
Possibility of applying the tax neutrality regime to non-monetary contributions of assets
V1507-25
Property rentals not considered economic activities without full-time employment
V0162-25
Authorisation of lottery licence to Ltd: general profit regime in IRPF and possible fiscal neutrality under Article 87 LIS
V2389-24
Non-cash share contributions may qualify for fiscal neutrality under certain conditions
V0738-24
Share swap regime requires voting majority and additional compliance
V0649-24
Possibility of applying fiscal neutrality in share exchanges and non-cash contributions under certain conditions
V0508-24
Fiscal neutrality applicable in share exchanges and non-cash contributions if conditions met
V0509-24
Fiscal neutrality applicable to share swaps and non-cash contributions if legal requirements met
V0484-24
Possibility of applying special non-monetary contribution regime under participation and ownership requirements
V0287-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Requirements for claiming special non-cash contribution regime
V0079-24
Contributor may contribute bare ownership of shares under tax neutrality regime
V0085-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if conditions met
V0038-24
Fiscal neutrality applicable to share swaps and non-cash contributions if conditions met
V0018-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if legal requirements met
V0020-24
Neutral tax regime applicable to non-monetary contributions and cross-border mergers with valid economic reasons
V3313-23
Non-cash contributions may apply if LIS requirements are met
V2937-23
Non-cash contributions may qualify for fiscal neutrality if conditions met
V2873-23
Share swaps, spin-offs and mergers may qualify for tax neutrality if conditions of LIS are met
V2875-23
Non-cash contributions may qualify under special tax neutrality regime
V2842-23
Requirements for applying the fiscal neutrality regime to non-monetary share contributions
V2818-23
Fiscal neutrality applicable in share swaps and non-cash contributions if specific conditions met
V2575-23
The application of the tax neutrality regime in contributions of shares is conditional upon the absence of tax fraud or evasion
V2473-23
Possibility of applying fiscal neutrality regime to non-monetary share contributions
V2361-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
Possibility of applying fiscal neutrality to non-monetary share contributions
V2339-23
Contributions to a new company may qualify for tax neutrality
V2337-23
Requirements for fiscal neutrality in share swaps, non-cash contributions and mergers
V2330-23
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
Fiscal neutrality regime for non-cash contributions requires minimum 5% shareholding
V2080-23
Non-cash contributions to shareholdings may qualify for fiscal neutrality
V2079-23
V2078-23
Requirements for applying the special non-cash contribution regime
V1917-23
Requirements for non-monetary contributions and exemption under Property Tax
V1854-23
Requirements for special regime of financial split, share exchange and non-monetary contributions
V1817-23
Non-cash contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1711-23
Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1710-23
Can the non-monetary contribution regime be applied if participation requirements are met?
V1712-23
Non-cash contributions may be treated under special regime if conditions met
V1708-23
Non-cash contributions may be eligible under special regime if conditions met
V1694-23
Requirements for applying the special non-cash contribution regime for shares or social participations
V1695-23
Special non-cash contribution regime applicable if LIS requirements met and no fraud
V1561-23
Non-cash contributions may qualify under special regime if conditions met
V1521-23
Non-monetary contributions and demergers may qualify for the special Corporate Income Tax regime if legal requirements are met
V1476-23
Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax
V1466-23
Non-monetary contributions may apply under LIS special regime
V1464-23
Non-cash contributions may be eligible under LIS special regime
V1389-23
Exchange and non-monetary contributions may apply under special LIS regime
V1352-23
Special share exchange and non-cash contributions regime applicable if conditions met
V1333-23
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