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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 54 results.
La deducción por inversión en empresas de nueva creación requiere que la actividad no sea la gestión de patrimonio inmobiliario
V1618-26
FCRE investments do not count for IP exemption under compliance rules
V0806-26
Requirements for Patrimony Tax exemption in Portuguese real estate investment entities
V1304-25
Requirements for patrimony tax exemption via Cyprus holding shares
V1300-25
Loans from a company may be economically relevant assets for inheritance tax exemption
V0329-25
Fiscal neutrality may apply to non-monetary share contributions in a new company if LIS requirements are met
V0114-24
Share contributions may qualify for fiscal neutrality if LIS requirements are met
V3140-23
Requirements for claiming fiscal neutrality in social share contributions
V2730-23
V2699-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
Share exchange regime requires LIS compliance and valid economic reasons
V2334-23
Non-cash contributions to shareholdings may qualify for fiscal neutrality
V2079-23
Requirements for non-monetary contributions and exemption under Property Tax
V1854-23
Tratamiento de los beneficios por transmisión de participaciones para la exención en el Impuesto sobre el Patrimonio
V0515-23
To avoid being classified as a patrimonial entity, shareholdings must be managed with own resources
V2969-21
Requirements for non-monetary contributions and IP exemption under special regime
V2407-20
Requirements for non-monetary contributions under LIS special regime: minimum shareholding and valid economic reasons
V2012-20
Non-cash contributions may be eligible under LIS special regime
V1854-20
Non-monetary contributions may apply under LIS special regime if conditions met
V1852-20
Requirements for applying the special non-cash contribution regime under LIS
V1853-20
Non-monetary contributions may apply under LIS special regime if requirements and economic motives are met
V1811-20
Contributions of shares may qualify for special IS regime if ownership and economic motives are met
V1701-20
Requirements for non-monetary contributions under LIS special regime and need for valid economic motives
V1529-20
Posibilidad de aplicar el régimen especial de IS en canjes de valores y aportaciones no dinerarias bajo el cumplimiento de requisitos de la LIS
V0058-20
Non-cash contributions under special regime require valid activity and economic motives
V3544-19
Non-cash contributions require the contributing entity not to primarily engage in asset management
V2106-19
Requisitos para aplicar el régimen especial de aportaciones no dinerarias según la LIS
V2068-19
Possibility of applying special non-cash contribution regime if participation and economic reasons are met
V2094-19
Non-monetary contributions may apply under special regime if legal and economic conditions met
V2077-19
Requisitos para la aplicación del régimen especial de aportaciones de activos en el Impuesto sobre Sociedades
V2080-19
Requisitos para la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones por donación de participaciones
V2036-18
No se computan como elementos no afectos los valores de una filial de segundo nivel si esta desarrolla actividad económica
V1575-18
La aplicación del régimen especial de aportaciones no dinerarias requiere el cumplimiento de requisitos legales y la existencia de motivos económicos válidos
V1019-18
Requirements for applying the special non-cash contribution regime under Article 87 of the LIS
V2829-17
El régimen especial de aportaciones no dinerarias requiere el cumplimiento de requisitos de participación y la ausencia de fines meramente fiscales
V1324-17
Possible to apply special non-cash contribution regime if participation and economic reasons are met
V0263-17
Non-cash contributions may apply under special regime if conditions met
V0251-17
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V5403-16
Requisitos para el régimen especial de aportaciones no dinerarias según la LIS
V5241-16
Asset contribution regime may apply if LIS Art. 87 requirements and valid economic reasons are met
V4786-16
Requisitos para el régimen especial de aportaciones no dinerarias según el artículo 87 de la LIS
V4582-16
Requisitos para acogerse al régimen especial de aportaciones no dinerarias de la LIS
V4585-16
V4584-16
Requisitos para acogerse al régimen especial de aportaciones no dinerarias según la LIS
V4583-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (art. 87 LIS)
V3927-16
Non-monetary contributions may apply under special regime if LIS requirements are met
V2922-16
It is possible to apply the special regime for non-cash contributions if participation and economic reasons are met
V2361-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias según la LIS
V1834-16
Requisitos para el régimen especial de aportaciones no dinerarias y la necesidad de motivos económicos válidos
V1468-16
Requisitos para aplicar el régimen especial de aportaciones no dinerarias según la LIS y la Ley del Impuesto sobre el Patrimonio
V3919-15
Posibilidad de aplicar el régimen especial de canje de valores y aportaciones no dinerarias bajo el cumplimiento de requisitos legales
V2792-15
V1485-15
Non-cash contributions may apply under special regime if legal requirements and valid economic reasons are met
V0887-15
Application of special merger regime depends on activity requirements and absence of fraud
V0272-15
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