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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 65 results.
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
La transmisión de la totalidad de acciones de una entidad puede estar no sujeta al IVA si transmite una unidad económica autónoma
V1305-26
Shareholdings with at least 5% voting rights may be excluded from non-affected assets calculation
V1649-25
Each real estate society must have a full-time employee for exemption
V1184-25
Dividend exemption thresholds and indirect participation rules
V0654-25
Loans from a company may be economically relevant assets for inheritance tax exemption
V0329-25
Possibility of applying fiscal neutrality regime in share contribution to a new company
V0108-24
Fiscal neutrality may apply to non-monetary share contributions in a new company if LIS requirements are met
V0114-24
Possibility of applying fiscal neutrality regime to non-cash share contribution to a new company
V0113-24
Financial spin-off may qualify for fiscal neutrality if commercial and ownership requirements are met
V3199-23
Contributions to a holding company may qualify for fiscal neutrality under certain conditions
V3119-23
Share contribution to a new holding may be treated as share exchange if LIS requirements are met
V1971-23
Requirements for non-monetary contributions and exemption under Property Tax
V1854-23
To maintain property tax exemption, each real estate company must have a full-time employee
V1624-23
Requirements for exemption from Wealth Tax on holdings in holding companies
V2490-21
Fiscal neutrality regime applicable to share contributions and share exchanges
V3035-20
Value exchange regime applicable if LIS requirements and valid economic reasons met
V2563-20
Exchange of shares regime may apply if voting rights and LIS requirements are met
V2363-20
Canje of shares possible with voting majority and legal requirements
V2293-20
Non-cash contributions may qualify under LIS special regime
V2255-20
Negative gains from share transfers included in taxable base if exemption conditions not met
V1729-20
Dividends from held entities may be exempt from corporate tax depending on holding status
V0480-20
V0478-20
Requirements for non-cash contributions and share exchange under special LIS regime
V0015-20
Can exchange regime applicable if voting rights majority obtained and economic motives valid
V2720-19
Value exchange regime may apply if LIS requirements and valid economic motives are met
V2104-19
Tratamiento de las rentas por disolución y liquidación y requisitos de la exención por doble imposición
V1141-19
Requisitos para la exención de dividendos percibidos por entidades residentes según el art. 21.1 de la LIS
V1469-18
Value exchange regime may apply if conditions in Article 80 of LIS are met
V1229-18
Posibilidad de aplicar el régimen especial de canje de valores o de aportaciones no dinerarias bajo el cumplimiento de requisitos legales
V1139-18
Exchange regime possible if voting majority, residency and economic motives met
V1029-18
Exchange regime applicable if LIS requirements and valid economic reasons met
V1025-18
Requisitos para el régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V0990-18
Non-monetary contributions may apply under special regime if conditions met
V0849-18
Exemption in Wealth Tax and donation reduction granted
V0810-18
Requisitos para la exención de dividendos según el artículo 21.1 de la LIS
V0495-18
Requirements for applying the special share exchange regime under the LIS
V1851-17
Exchange regime may apply if LIS requirements and valid economic motives are met
V0922-17
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
Requisitos para la exención de dividendos en el Impuesto sobre Sociedades (art. 21 LIS)
V5067-16
La renta positiva por separación de socios puede estar sujeta a la exención del artículo 21 de la LIS si se cumplen los requisitos
V4247-16
Requisitos de la exención por doble imposición en la transmisión de participaciones
V4238-16
Requisitos para aplicar el régimen especial de canje de valores y aportaciones no dinerarias
V4147-16
Requisitos para la exención de dividendos de entidades no residentes según el art. 21 de la LIS
V3528-16
Requisitos para acogerse al régimen especial de aportaciones no dinerarias de participaciones sociales
V3465-16
Partial financial spin-off may qualify for the special regime if commercial requirements are met and valid economic reasons exist
V3284-16
La disposición transitoria 31ª de la LIS permite que tanto la ETVE como sus socios apliquen el régimen de exención del artículo 21
V2626-16
Requirements for applying the corporate income tax exemption on the transfer of shares
V1829-16
Access to wealth tax exemption and family business reduction
V1823-16
Exclusion of subsidiary salaries not applicable without direct ownership
V1406-16
Requisitos para la exención de dividendos y rentas por transmisión de valores (Art. 21 LIS)
V1401-16
V0429-16
Aplicabilidad de la reducción por donación de participaciones en una entidad holding
V0237-16
Requisitos para la exención de dividendos de entidades indirectamente participadas
V4082-15
Possibility of applying special share exchange regime under legal requirements and valid economic motives
V3745-15
Requisitos para la aplicación de la exención del Impuesto sobre Sociedades en dividendos procedentes de la transmisión de valores
V3404-15
Dividend exemption possible if participation and foreign taxation conditions met
V3350-15
Patrimonial exemption requires exercise of management functions in the donating entity
V2294-15
V2117-15
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