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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Dividend exemption requires compliance with LIS art. 21.1 and profits post-acquisition
V5253-26
Dividends from a resident subsidiary may be exempt under corporate tax if conditions met
V1041-26
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
Event ticket management costs qualify for 10% reduced tax rate
V0198-26
Exemption possible for share transfers if LIS article 21 conditions met
V0081-26
Requisitos para la exención en la transmisión de participaciones según el artículo 21 de la LIS
V2646-25
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
Spanish company with 5% stake in UK holding may claim art. 21 LIS dividend exemption despite indirect dividends from subsidiaries in same consolidated group
V2234-24
Dividends from Chilean subsidiaries not subject to international transparency tax if exempt under art. 21 LIS
V2138-24
6% share transfer in holding company may qualify for LIS art. 21.3 exemption
V1907-24
Partial exemption in transfer of holding shares where subsidiaries only partially meet thresholds
V1903-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Exemption from positive income possible on share sale if conditions met
V2433-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Requirements for exemption from Corporate Tax on transfer of shares
V1880-22
Exemption possible for share transfer if conditions met
V1867-22
Negative taxable bases can be offset against non-exempt dividends
V3215-21
Exemption possible for transfer of shares if conditions met and entity is not patrimonial
V3193-21
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Exemption possible for transfer of participations if conditions met
V3148-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Tratamiento de la reducción del 5% por gastos de gestión en dividendos dentro de un grupo de consolidación fiscal
V1154-21
Aplicación de la inversión del sujeto pasivo en derramas por gastos de gestión en proyectos de urbanización
V2173-17
Deducibilidad de gastos de gestión y de dirección en establecimientos permanentes de entidades no residentes
V5046-16
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