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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Proportional total split may qualify for fiscal neutrality if legal requirements are met and valid economic reasons exist
V5231-26
Proportional total split of a company may qualify for tax neutrality
V5225-26
Proportional total split may qualify for tax neutrality if not for fraud
V0941-26
Proportional total split may qualify for fiscal neutrality if LIS requirements met
V0904-26
Full merger and spin-off may qualify for tax neutrality if legal and economic conditions are met
V0627-26
Mergers and total splits may qualify for fiscal neutrality if legal and economic conditions are met
V0629-26
Proportional total split of companies may qualify for fiscal neutrality
V0329-26
Proportional total split of a company may qualify for fiscal neutrality
V0069-26
Mergers and spin-offs may qualify for fiscal neutrality if legal requirements are met
V0011-26
Full proportional spin-off of a company may qualify for fiscal neutrality
V0018-26
Proportional total demerger may qualify for the tax neutrality regime of the CIT Act if mercantile requirements are met
V1504-25
Proportional total demerger may qualify for the tax neutrality regime under the CIT if legal requirements are met
V1500-25
Proportional total split of a family business: applies fiscal neutrality regime
V2504-24
Proportional total split of real estate society qualifies for tax neutrality regime
V2442-24
Proportional total split may qualify for IS special regime and be VAT-exempt
V1352-15
Proportional total split may qualify for special tax regime
V0655-15
Partial spin-off does not qualify for special regime if no distinct business lines exist
V0289-14
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