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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Partial spin-offs must constitute a business activity branch
V2443-25
Requisitos para la neutralidad fiscal en operaciones de fusión y escisión
V2352-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación no dineraria de ramas de actividad
V2313-25
Requisitos para la neutralidad fiscal en escisiones totales no proporcionales
V2052-25
Partial spin-off requires segregated assets to form an autonomous business unit
V2054-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
Requisitos para la neutralidad fiscal en operaciones de escisión total
V1983-25
V1907-25
V1703-25
Income from disability assistance charities may be exempt from corporate tax
V1590-25
La aportación de elementos patrimoniales puede ser rama de actividad si constituye una unidad económica autónoma
V1577-25
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de escisión parcial
V1580-25
The possibility of applying the tax neutrality regime in a partial demerger depends on whether the segregation constitutes a line of business
V1519-25
The application of the tax neutrality regime in a total demerger depends on compliance with the requirements of the Corporate Income Tax Act and commercial regulations
V1505-25
Requirements for the application of tax neutrality in total demerger operations
V1510-25
Purchase of a balloon via public deed may be subject to AJD variable fee
V0764-25
Requirements for partial spin-off regime: need for an activity branch
V0710-25
The application of the tax neutrality regime in partial demergers requires that the segregated assets constitute a line of business
V0184-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
Aportación de rama de actividad cannot apply to special regime without commercial accounting
V1880-23
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