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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
La fusión por absorción puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V5023-26
Reverse merger may qualify for fiscal neutrality if not fraudulent
V0644-26
Reverse merger may qualify for fiscal neutrality if commercial requirements are met
V0617-26
Reverse merger of a Spanish company by a French one may qualify for fiscal neutrality
V0615-26
Reverse merger may qualify for tax neutrality if legal requirements are met and fraud is not the objective
V0606-26
Condiciones para la neutralidad fiscal en fusiones con entidad absorbente no residente
V2620-25
Reverse merger may qualify for tax neutrality under LIS
V2442-25
Reverse merger may qualify for fiscal neutrality if LIS conditions are met and no fraud is intended
V2375-25
Reverse merger may qualify for tax neutrality if LIS requirements are met and fraud is not the main objective
V2115-25
Requirements for eligibility for the tax neutrality regime in merger operations
V1754-25
Requisitos para que una fusión pueda acogerse al régimen de neutralidad fiscal
V1732-25
Reverse mergers may qualify for the tax neutrality regime if they meet the requirements of the LIS
V0455-25
Possibility of applying the tax neutrality regime in mergers if the requirements of the CIT are met
V0189-25
Possibility of opting for the tax neutrality regime in reverse mergers under specific conditions
V0109-25
Possibility of opting for the tax neutrality regime in reverse merger operations
V0049-25
Possibility of opting for the tax neutrality regime in reverse mergers under legal requirements
V0019-25
V0015-25
Possibility of opting for the tax neutrality regime in reverse mergers subject to compliance with requirements
V0013-25
Reverse merger and improper merger between real estate companies qualify for tax neutrality under IS if valid economic reasons exist
V2494-24
Reverse merger may qualify for fiscal neutrality if it meets LIS requirements
V0081-24
Non-monetary contributions and demergers may qualify for the special Corporate Income Tax regime if legal requirements are met
V1476-23
Reverse merger may qualify under special regime if commercial and economic grounds are valid
V0178-21
A merger could qualify for special regime under structural reform law with valid economic grounds
V2336-20
Reverse absorption merger may qualify for special tax regime if valid economic reasons exist and not primarily to exploit negative taxable bases
V1855-20
Posibilidad de acogerse al régimen fiscal especial en operaciones de escisión y canje de valores bajo el cumplimiento de requisitos legales
V1440-18
La escisión financiera y la fusión inversa pueden acogerse al régimen especial de IS si se cumplen los requisitos de la LIS y la normativa mercantil
V0608-18
Posibilidad de acogerse al régimen especial de escisión y fusión bajo cumplimiento de requisitos mercantiles y fiscales
V5295-16
Requisitos para aplicar el régimen especial de fusiones y aportaciones no dinerarias en el Impuesto sobre Sociedades
V5223-16
Posibilidad de aplicar el régimen especial de IS en canjes de valores y fusiones bajo el cumplimiento de requisitos legales
V0926-16
Requisitos para acogerse al régimen fiscal especial en operaciones de escisión y fusión
V0414-16
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