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Dividend exemption requires compliance with LIS art. 21.1 and profits post-acquisition
V5253-26
Incomes from participation accounts are financial income, not exempt dividends
V5248-26
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
Dividends from a resident subsidiary may be exempt under corporate tax if conditions met
V1041-26
Cannot apply temporary regime of DT 40 under LIS if pre-2021 ownership exceeded 5%
V0937-26
Dividends from a parent to a subsidiary may be exempt from income tax under certain conditions
V0866-26
Dividends may be exempt if participation and holding period requirements are met
V0747-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
A Swiss contractual fund may be deemed a rental attribution entity in Spain
V2344-25
Dividend exemption thresholds and indirect participation rules
V0654-25
Dividends from a Mexican entity may be exempt from Corporate Income Tax under certain requirements
V0031-25
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the LIS
V0930-24
Non-cash contributions to holding companies: fiscal neutrality, patrimonial status and dividend exemptions
V0429-24
Contributions to holding companies may qualify for fiscal neutrality if conditions are met
V0088-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
Possibility of applying fiscal neutrality regime in share exchange and dividend exemption
V3322-23
Share swap may apply fiscal neutrality if legal requirements are met and valid economic reasons exist
V3304-23
Fiscal neutrality possible for share contributions and dividend exemptions under conditions
V2785-23
Share contributions may qualify for fiscal neutrality under certain conditions
V2343-23
Applicability of the fiscal neutrality regime in share swaps and dividend exemption
V2328-23
Dubai free zone subsidiary covered by Spain-UAE double tax treaty
V1605-23
Special non-cash contributions or share exchange regime may apply if LIS requirements are met
V0885-23
Dividends from share contributions may be exempt if article 21 LIS requirements are met
V0751-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Losses from share deterioration not deductible if exemption criteria met
V2434-22
Requirements for exemption from Corporate Tax on transfer of shares
V1880-22
Exemption possible for share transfer if conditions met
V1867-22
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Applicability of overpayment deduction on dividends from pre-2015 acquisitions
V0659-21
Dividends from a subsidiary may be exempt if minimum holding period is met
V2087-20
Dividends from held entities may be exempt from corporate tax depending on holding status
V0480-20
V0478-20
Requisitos para la aplicación del régimen especial de canje de valores según la LIS
V1890-19
Requisitos para aplicar el régimen especial de aportaciones no dinerarias de participaciones sociales
V1880-19
Dividends may be exempt pursuant to Art. 21 of the CIT if the participation requirements and other legal requirements are met
V0382-19
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias bajo motivos económicos válidos
V2255-18
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V1821-18
Requisitos para la exención de dividendos percibidos por entidades residentes según el art. 21.1 de la LIS
V1469-18
Requisitos para aplicar el régimen especial de aportaciones no dinerarias en la aportación de acciones
V0873-18
Requisitos para la exención de dividendos según el artículo 21.1 de la LIS
V0495-18
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias según el art. 87 de la LIS
V0053-18
Requisitos para la exención de dividendos según el artículo 21 de la LIS
V0037-18
Possibility of applying the special regime for exchange of securities subject to compliance with legal requirements and valid economic reasons
V3315-17
Requisitos para acogerse al régimen especial de aportaciones de activos en el Impuesto sobre Sociedades
V3178-17
La exención de dividendos en el IRNR puede aplicarse si la matriz tiene motivos económicos válidos pese a tener accionistas fuera de la UE
V3159-17
Requisitos para la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V3145-17
Requisitos para la aplicación del régimen especial de canje de valores y la necesidad de motivos económicos válidos
V2917-17
Posibilidad de aplicar el régimen especial de canje de valores bajo el cumplimiento de requisitos legales y motivos económicos válidos
V2861-17
Requisitos para la aplicación del régimen especial en la aportación de participaciones sociales
V1561-17
Requisitos para la aplicación del régimen especial de canje de valores
V0205-17
Posibilidad de aplicar el régimen especial de canje de valores y aportaciones no dinerarias bajo el cumplimiento de requisitos legales
V0209-17
Requisitos para acogerse al régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V0150-17
Posibilidad de aplicar el régimen especial de canje de valores o aportaciones no dinerarias según el cumplimiento de los requisitos de la LIS
V0130-17
Roman subsidiary dividends may be exempt from corporate tax
V0050-17
Requisitos para la aplicación de la exención de dividendos a una matriz residente en el Reino Unido
V0054-17
Requisitos y aplicación del régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V5447-16
Requisitos para la exención de dividendos según el art. 21 de la LIS
V5409-16
Requisitos para la exención de dividendos de entidades no residentes (Art. 21 LIS)
V5299-16
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