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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Resolución de 7 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora mercantil y de bienes muebles de Valladolid, por la que se suspende la inscripción de sendos autos de declaración de concurso y nombramiento de administrador concursal y de conclusión, disolución de sociedad, cancelación de hoja registral y cese de administradora concursal.
BOE-A-2026-1523
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Liquidation of a society with real estate assignment to shareholders is subject to ITPAJD
V2509-25
Se deben aplicar distintos valores y fechas de adquisición para calcular la ganancia patrimonial de un inmueble
V2452-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Dissolution of gainful shares without excess allocation does not generate patrimonial gain or update property value
V2346-25
Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation
V2127-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Gains and losses from the dissolution of companies can be offset
V2084-25
Las rentas por disolución de sociedad se califican como ganancias de capital y su potestad tributaria depende de la naturaleza de los activos
V1398-25
Suspension of share trading does not automatically cause patrimonial loss for a shareholder
V0947-25
Exclusion from listing does not automatically cause a loss for shareholders
V0516-25
Loss on shareholding in a company undergoing bankruptcy proceedings requires dissolution and liquidation
V0496-25
Determinación de la fecha y el valor de adquisición de inmuebles heredados y de aquellos adjudicados en pago de deudas
V0497-25
Loss of capital from shares requires dissolution and liquidation
V0438-25
Calificación de las rentas por disolución y liquidación de una sociedad como ganancias de capital para socios no residentes
V0159-24
La adjudicación de un solar edificable a los socios por disolución de la sociedad está sujeta al IVA
V1302-22
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