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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Revocation of a company's NIF does not automatically cause a patrimonial loss in IRPF
V5270-26
Calificación de las rentas por disolución de sociedades extranjeras con activos inmobiliarios en España como ganancias de capital
V1673-26
Loss cannot be recognised without prior dissolution and liquidation
V1614-26
Suspension of share trading does not automatically cause a capital loss
V1557-26
Resolución de 26 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Corralejo, por la que se suspende la calificación de una escritura de disolución y liquidación de una sociedad mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
BOE-A-2026-11137
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Loss of share capital requires dissolution and liquidation for declaration
V0590-26
Negative income from the dissolution of a linked entity is deductible
V0552-26
Loss of capital cannot be claimed upon cessation of stock listing without liquidation
V0481-26
Liquidation of a society necessary to claim patrimonial loss in IRPF
V0453-26
Decline in share listing does not imply patrimonial loss without dissolution and liquidation
V2482-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation
V2127-25
Loss on share decline cannot be recognised without company dissolution and liquidation
V2125-25
The dissolution of a company implies the inclusion of income based on the market value of the assets transferred
V1593-25
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
Loss of capital from shares requires dissolution and liquidation
V0438-25
No automatic loss arises from lack of share listing in a dissolved company
V0417-25
Dissolution and liquidation trigger patrimonial gain or loss for shareholders
V0298-25
Deterioration of loans to Mexican subsidiary not deductible until liquidation, when loss is deductible under art. 21.8 LIS
V2346-24
Gains from dissolution of a society without immovable assets only taxable in resident member's country
V0159-24
Assets arising from SICAV liquidation may be reinvested to preserve tax deferral
V0001-24
Dividends from a Spanish company to a Swiss resident may be exempt or subject to a 15% withholding tax
V3275-23
Swiss shareholders' dividends may be exempt or subject to 15% withholding; liquidation gains not taxable in Spain
V3273-23
Dividends from a Spanish company to a Swiss resident may be exempt or subject to 15% withholding
V3274-23
Investment funds with variable capital to wind down by 30 June 2023
V3112-21
Possibility of recognising a patrimonial loss from non-recovered loans to a dissolved civil society
V1251-20
Tratamiento de las rentas por disolución y liquidación y requisitos de la exención por doble imposición
V1141-19
Requisitos para que las sociedades civiles tributen en el Impuesto sobre Sociedades
V0576-19
Reinvestment exemption applicable to capital gain from company dissolution for retirees over 65
V1396-17
Tratamiento fiscal de la disolución o fusión de una sociedad integrante de un grupo de consolidación fiscal sin régimen de neutralidad
V0043-17
Civil companies with commercial purposes will be taxed under Corporate Income Tax from 1 January 2016
V5284-16
Civil societies may apply rental attribution regime if dissolved in 2016
V3389-16
Civil companies with commercial purpose and tax personality shall pay Corporate Tax
V3383-16
Civil companies with commercial purpose shall pay Corporate Tax from 1 January 2016
V2806-16
Profits from liquidation of a Dutch society taxed only in Netherlands or Italy
V1971-16
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