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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Agri-food SMEs and entrepreneurs: access to participatory loans via the Agroinnpulso 2026 Line
BOE-A-2026-18411
Fondos Propios — evolución doctrinal DGT
evolution::fondos-propios
La deducción por inversión en empresas de nueva creación requiere que la actividad no sea la gestión de patrimonio inmobiliario
V1618-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
Reinvestment exemption possible if new home purchased within two years of selling old one
V1589-26
La reserva de revalorización puede destinarse a reservas de libre disposición tras diez años de su cierre, bajo condiciones adicionales
V5015-26
25% capitalisation reserve limit applicable if turnover below €1m
V0997-26
Legacies received by a company must be valued at market value and included in its corporate tax base
V0767-26
Reinvestment exemption applicable even with external financing for habitual home
V0712-26
Reinvestment exemption possible for habitual home purchase
V0714-26
Professional poker player only carries out economic activity under IAE if managing third-party funds
V0661-26
Dividend payout against issuance premium does not affect capitalisation reserve
V0655-26
Non-cash contributions and spin-offs could qualify for fiscal neutrality if legal requirements are met
V0610-26
Capitalisation reserve can be used with existing reserve; it is a right, not a tax option
V0558-26
Societal contributions and share transactions do not count as equity
V0422-26
Share buyback and amortisation do not affect capital reserve requirement
V0391-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
Possibility of applying fiscal neutrality to land contributions to new companies
V0181-26
Interests of a participative loan between non-group companies are income for lender and deductible expenses for borrower
V0047-26
Cannot reduce capital reserves by the tax difference from non-cash contributions
V0037-26
Minoration of capital not allowed under special contribution regime
V0024-26
Cannot reduce capital funds by the difference from a special non-cash contribution regime
V0025-26
Ownership-based crypto trading not considered economic activity
V2232-25
Deductibility of participative loan interest depends on group affiliation
V2152-25
Possibility of applying the tax neutrality regime to the non-monetary contribution of land to a new company
V2028-25
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
Voluntary contributions to capital increase the acquisition value of shares
V1850-25
Fiscal neutrality regime applicable to vehicle contributions to a new company
V1895-25
Fiscal neutrality possible in non-cash contribution and total split under certain conditions
V1896-25
Partially exempt entities may apply capitalisation reserve if meeting LIS Article 25 requirements
V1781-25
Requirements for the application of the tax neutrality regime in the contribution of assets
V1764-25
Calculation of patrimonial gain and reinvestment exemption for primary residence
V1683-25
Self-trading of cryptocurrencies not considered economic activity
V1543-25
Possibility of applying the tax neutrality regime to non-monetary contributions of assets
V1507-25
Investment deduction applicable to new sole proprietorship LLCs
V1386-25
Vehicle tourism expenses not deductible without employment relationship
V0694-25
Home ownership deduction based on property ownership and own funds
V0493-25
Merger by absorption may qualify for the tax neutrality regime if it complies with the requirements of the LIS and commercial regulations
V0056-25
The relationship between lenders and the borrower may affect the deductibility of interest on participating loans
V0048-25
Donation of property from limited company to foundation not exempt under Article 23 of Law 49/2002
V2133-24
Dividend payments reduce investment reserve limit in Balearic Islands
V2003-24
Deduction for investment available for newly established companies
V1297-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Requirements for claiming special tax neutrality in social share contributions
V0802-24
Possibility of applying fiscal neutrality to non-cash contributions of venture capital fund shares
V0765-24
Non-cash share contributions may qualify for fiscal neutrality under certain conditions
V0738-24
Requirements for applying fiscal neutrality in social share contributions
V0731-24
Possibility of applying fiscal neutrality to social share contributions to a new entity
V0529-24
Possibility of applying fiscal neutrality to share contributions to a new company
V0531-24
Value exchange and non-cash contributions may apply if legal requirements are met
V0583-24
Possibility of applying fiscal neutrality in share exchanges and non-cash contributions under certain conditions
V0508-24
Fiscal neutrality applicable in share exchanges and non-cash contributions if conditions met
V0509-24
Fiscal neutrality possible in share contribution under reorganisation regime
V0436-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
Possibility of applying special non-monetary contribution regime under participation and ownership requirements
V0287-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Property contribution to a new company may qualify for tax neutrality
V0245-24
Requirements for claiming special non-cash contribution regime
V0079-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
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