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New entities may apply 15% reduced rate if criteria met and not part of a group
V5236-26
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
New entities may apply 15% reduced tax rate if conditions met
V1114-26
La existencia de control por una entidad sin naturaleza mercantil impide aplicar el tipo reducido del 15% en el IS
V0816-26
New companies may apply 15% reduced corporate tax rate
V0653-26
V0545-26
New entities may apply 15% reduced tax rate if not part of a group
V0544-26
New entities may apply 15% reduced corporate tax rate if carrying out economic activity
V0224-26
Contributors under SII exempt from RD 1007/2023 facturing rules
V0080-26
Cannot apply 15% reduced tax rate or unlimited loss carryforward due to group status
V0059-26
Interests of a participative loan between non-group companies are income for lender and deductible expenses for borrower
V0047-26
Deductibility of participative loan interest depends on group affiliation
V2152-25
Newly created entities carrying out economic activities may be taxed at the 15% rate in the first period with a positive base and in the following one
V2024-25
Electric vehicle depreciation relief not applicable to used vehicles
V1791-25
New entities can apply 15% corporate tax rate
V1788-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
Reduced 15% tax rate for new entities requires not being part of a group
V1770-25
La subcontratación de la gestión inmobiliaria puede permitir calificar el arrendamiento de inmuebles como actividad económica
V1547-25
Newly created entities that are part of a group cannot apply the reduced rate of 15%
V0178-25
The relationship between lenders and the borrower may affect the deductibility of interest on participating loans
V0048-25
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Possibility of applying 12,000 euro exemption for share issuance to active employees
V0008-24
Fiscal neutrality regime applicable in share exchange if conditions met
V2307-23
Exemption not applicable if group turnover exceeds one million euros
V1763-22
Possibility of applying 12,000 euro exemption for share issuance to subsidiaries' employees
V1344-22
El IAE se devenga desde el inicio efectivo de la actividad y la exención por inicio se aplica por cada actividad económica
V0982-22
Companies in a group must pay IAE if combined turnover exceeds one million euros
V3101-21
Societies in a group cannot apply 15% tax rate
V1953-21
Economic activity of leasing can be assessed at group level if full-time staff are employed
V2471-20
Spain may tax share transfers at 10% if by a physical person
V2356-20
Negative gains from share transfers included in taxable base if exemption conditions not met
V1729-20
Exemption of €12,000 for share giveaways to workers in a group of companies
V3171-19
Requisitos para la exención por la renta positiva en la transmisión de participaciones (Art. 21 LIS)
V2162-19
Posibilidad de aplicar el régimen de canje de valores bajo el cumplimiento de requisitos legales y la existencia de motivos económicos válidos
V2042-19
Subcontracting property management may allow rental activities to be considered economic
V1606-17
No procede la exención del IAE por inicio de actividad si las nuevas sociedades realizan las mismas actividades que las fusionadas
V0096-17
La exención del artículo 21 de la LIS en la transmisión de participaciones requiere el cumplimiento de los requisitos de porcentaje de participación y de tributación de la entidad participada
V0061-17
Diferimiento de la imputación de rentas negativas por transmisión de participaciones entre entidades de un mismo grupo
V4465-16
Negative taxable bases can be offset after foreign merger if ownership existed prior
V3527-16
Requisitos para la aplicación de la exención del artículo 21 de la LIS en la transmisión de participaciones
V3490-16
La existencia de control por administración común puede determinar la existencia de un grupo de sociedades a efectos de la exención del IAE
V3053-16
Interests of a modified participative loan not considered remuneration of own funds
V1751-16
To determine if a company is a patrimonial entity, consolidated group financial statements must be used
V1654-16
La pertenencia a un grupo de sociedades excluye la aplicación del tipo reducido para entidades de nueva creación
V1638-16
Share exchange with parent company does not breach three-year holding requirement for IRPF exemption
V1222-16
Análisis de la exención de dividendos y la posible neutralidad en la transmisión de acciones dentro de un grupo fiscal
V0448-16
Requisitos para la exención de dividendos según el artículo 21.1 de la LIS
V0429-16
Las sociedades gestoras de capital-riesgo solo integran la cifra de negocios de otras entidades si forman grupo según el Código de Comercio
V3515-15
La exención de la transmisión de participaciones puede aplicarse si el valor de adquisición es superior a 20 millones de euros
V3072-15
Societies in a group not exempt from IAE if combined turnover exceeds 1 million euros
V1997-14
Regulatory restructuring deemed valid economic grounds for merger
V0929-14
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