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Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de cuotas de comunidad de bienes
V5038-26
It is possible to access the fiscal neutrality regime by contributing property shares from a community of goods to a company, subject to certain conditions
V1144-26
It is possible to apply for fiscal neutrality by contributing property shares from a community of goods to a company
V1075-26
Contribution of property shares to a subsidiary may qualify for fiscal neutrality
V1059-26
Contribution of rural property shares from a community of property may qualify for fiscal neutrality
V0770-26
Possibility of applying fiscal neutrality to non-monetary contributions to a property community
V0773-26
Contribution of community property shares to a company may qualify for fiscal neutrality
V0771-26
Contribution of community property shares to a society may qualify for fiscal neutrality under certain conditions
V0357-26
It is possible to apply the fiscal neutrality regime to the contribution of a community of goods share under certain conditions
V0311-26
Fiscal neutrality regime applicable to ideal share contribution in a community of property
V0033-26
Requirements for the application of the tax neutrality regime in the contribution of quotas of a community of property
V2151-25
Contribution of community property shares to a society may qualify for fiscal neutrality
V2143-25
Possibility of applying the tax neutrality regime in the contribution of shares of a community of property to a company
V2039-25
Communal share contribution may qualify for fiscal neutrality under certain conditions
V0705-25
Possibility of applying fiscal neutrality regime to community property share contributions
V0704-25
Fiscal neutrality possible for property community share contributions
V0552-25
Payment for exclusive use of property among co-owners does not generate income for the paying co-owner
V0360-25
Possibility of applying the tax neutrality regime to the contribution of participation quotas in a community of property
V0921-24
Contribution of property shares from a community of goods to a society qualifies for fiscal neutrality
V3318-23
Contribution of property shares from a community of goods to a company may qualify for LIS special regime
V1085-22
Contribution of a share in a community of goods may qualify for LIS special regime under certain conditions
V1305-21
Contributions of property shares by a community of goods may qualify for special non-cash regime
V0692-21
It is possible to apply the special non-monetary contribution regime via contribution of share rights in property communities
V0620-21
Possibility of applying special asset contribution regime if LIS requirements and economic activity are met
V0406-21
It is possible to apply the special non-monetary contribution regime via contributions of property community shares
V3212-20
Cannot apply non-monetary contribution regime if rental is not an economic activity
V2794-20
Cannot apply special merger regime if immovable assets not previously used in economic activity
V2515-20
Contribution of a community property share may qualify for special IS regime
V2302-20
V2304-20
Contribution of a share from a community of property may qualify for LIS special regime under certain conditions
V2292-20
Aportations in property communities may qualify for special LIS regime
V2121-20
Possible to claim special non-monetary contribution using ideal share
V1772-20
Contribution of a community of goods' share may qualify for special regime under certain conditions
V1768-20
Contribution of a community property share to a company may qualify for special IS regime
V1670-20
A non-monetary contribution cannot apply for special regime if assets not economically active or not kept in commercial accounting
V1672-20
Contribution of ideal shares from a community of goods may qualify under special non-cash regime
V1600-20
Special IS regime may apply to property community share contributions under certain conditions
V1326-20
Possibility of applying the special regime for non-monetary contributions to the ideal share of a community of property
V1222-20
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial de la LIS si se cumplen ciertos requisitos
V2263-19
Posibilidad de aplicar el régimen especial de IS a la aportación de cuotas ideales de una comunidad de bienes
V2042-18
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias mediante la aportación de cuotas de una comunidad de bienes
V1576-18
El arrendamiento de inmuebles es actividad económica solo si la comunidad de bienes emplea a un trabajador a jornada completa
V1488-18
V0362-18
La aportación de una cuota ideal de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias bajo ciertos requisitos
V3198-17
La aportación de la cuota ideal de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias si se cumplen ciertos requisitos
V2828-17
Requisitos para que la aportación de cuotas ideales de una comunidad de bienes a una sociedad se acoja al régimen especial de la LIS
V1598-17
La aportación de la cuota ideal de un comunero puede acogerse al régimen especial de aportaciones no dinerarias
V1555-17
Requisitos para aplicar el régimen especial de aportaciones no dinerarias mediante la cuota ideal de una comunidad de bienes
V0536-17
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en la transmisión de cuotas de comunidades de bienes
V0099-17
Posibilidad de aplicar el régimen especial de la LIS a la aportación de cuotas ideales de una comunidad de bienes
V5340-16
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias a la cuota ideal de una comunidad de bienes
V5302-16
Posibilidad de aplicar el régimen especial de aportaciones de activos al aportar cuotas ideales de una comunidad de bienes
V4658-16
V4594-16
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias bajo ciertos requisitos
V3531-16
La aportación de la cuota ideal de un comunero puede acogerse al régimen de aportaciones no dinerarias (art. 87.1 LIS)
V3153-16
Posibilidad de aplicar el régimen especial de aportaciones de activos mediante la transmisión de cuotas ideales de bienes en proindiviso
V3105-16
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial de la LIS bajo ciertos requisitos
V2762-16
La aportación de cuotas ideales de una comunidad de bienes se considera aportación no dineraria especial, no rama de actividad
V1849-16
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias a la cuota ideal de un comunero
V1291-16
V0702-16
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