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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Posibilidad de acogimiento al régimen de neutralidad fiscal en la aportación de terrenos a nuevas sociedades
V0181-26
Ownership-based crypto trading not considered economic activity
V2232-25
Deductibility of participative loan interest depends on group affiliation
V2152-25
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
Voluntary contributions to capital increase the acquisition value of shares
V1850-25
Requisitos para la aplicación del régimen de neutralidad fiscal en aportaciones no dinerarias y escisiones
V1896-25
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de activos a una nueva sociedad
V1895-25
Las entidades parcialmente exentas pueden aplicar la reserva de capitalización si cumplen los requisitos del art. 25 LIS
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
Aplicabilidad de la deducción por inversión en empresas de nueva o reciente creación en Sociedades de Responsabilidad Limitada Unipersonales
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
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