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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Exchange of Securities: DGT doctrinal evolution
evolution::canje-de-valores
Entrada en vigor del Canje de Notas constitutivo de Acuerdo entre el Reino de España y los Estados Unidos de América, relativo a la extensión del régimen de privilegios fiscales al personal administrativo y técnico de las Misiones Diplomáticas de ambos países, hecho en Washington el 21 y 28 de mayo de 2025.
BOE-A-2026-12876
Capital gains from share exchange in Spanish society may be taxed in Spain under US-Spain treaty
V1134-26
Fiscal neutrality regime applicable in share exchange if legal requirements met
V0906-26
Business owners can choose between paper or electronic invoices
V0686-26
Value swaps will not be treated as taxable if neutrality conditions are met
V0659-26
Non-cash contributions and spin-offs could qualify for fiscal neutrality if legal requirements are met
V0610-26
Reverse merger may qualify for tax neutrality if legal requirements are met and fraud is not the objective
V0606-26
Commercial centre contribution may qualify as activity branch contribution
V0607-26
Absorption merger may qualify for tax neutrality if LIS requirements met
V0364-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
Replacement of shares with shares having different economic rights generates taxable income in the taxable base
V2319-25
Cannot refuse to exchange simplified invoices for full invoices upon customer request
V2166-25
Absorbed company shares not considered homogeneous
V2133-25
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
Partial financial spin-offs and share exchanges may qualify for tax neutrality
V1964-25
Share exchange to create a holding company may qualify for tax neutrality
V1965-25
Partial financial spin-off and share exchange may qualify for fiscal neutrality
V1966-25
Share swaps for business restructuring may qualify for tax neutrality under Corporate Income Tax
V1898-25
Partial financial spin-off and share exchange may qualify for tax neutrality
V1827-25
Conditions for the application of the tax neutrality regime in securities exchange transactions
V1803-25
Possibility of applying the tax neutrality regime in a securities exchange resulting from a voluntary takeover bid
V1740-25
Requirements for applying the fiscal neutrality regime in share exchanges
V1655-25
La adquisición de tokens de utilidad puede tener consideración de bono según su naturaleza
V1003-25
Fiscal neutrality regime applicable in share exchange if conditions met
V2401-24
Conditions for the application of the tax neutrality regime in a securities exchange
V0939-24
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the LIS
V0930-24
Possibility of applying the tax neutrality regime in securities exchanges under compliance with the requirements of the LIS
V0933-24
Possibility of applying the tax neutrality regime in the exchange of securities under compliance with the requirements of the Corporate Income Tax Act
V0923-24
Possibility of applying the tax neutrality regime in securities exchange operations and asset contributions
V0875-24
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the Corporate Income Tax Act
V0877-24
Possibility of applying fiscal neutrality in a share swap under LIS requirements
V0823-24
V0824-24
V0817-24
Possibility of applying fiscal neutrality regime in share exchange under LIS requirements
V0807-24
Possibility of applying the tax neutrality regime in a securities exchange subject to compliance with requirements and absence of fraud
V0801-24
Fiscal neutrality regime applicable in share exchange if legal requirements met and voting rights majority obtained
V0729-24
Share swap regime requires voting majority and additional compliance
V0649-24
A absorption merger may qualify for tax neutrality if legal and commercial requirements are met
V0587-24
Value exchange and non-cash contributions may apply if legal requirements are met
V0583-24
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
Value exchange regime may apply if voting rights majority and legal requirements met
V0336-24
V0082-24
Partial spin-off may qualify for fiscal neutrality if it constitutes an autonomous business unit
V0040-24
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
A special contribution regime applies if the activity branch is a standalone economic unit
V0029-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if legal requirements met
V0020-24
Fiscal neutrality possible in share swaps and mergers if conditions met
V0014-24
Fiscal neutrality regime applicable in share exchange if LIS requirements met
V0017-24
Value exchange and non-cash contribution may qualify under LIS special regime
V3360-23
Fiscal neutrality regime applicable to social share contributions if legal requirements met
V3315-23
Corporate restructurings may qualify for fiscal neutrality if legal requirements and valid economic motives are met
V3314-23
Possibility of applying fiscal neutrality regime in share exchange and dividend exemption
V3322-23
Fiscal neutrality not applicable in partial split if original company loses business line
V3320-23
Share swap may apply fiscal neutrality if legal requirements are met and valid economic reasons exist
V3304-23
Requirements for applying the fiscal neutrality regime to asset contributions, share exchanges and splits
V3303-23
Possibility of applying special tax neutrality regime to share swaps, absorption mergers and business line investments
V3202-23
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