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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 94 results.
Fusions and spin-offs could qualify for fiscal neutrality if legal requirements are met
V5229-26
Absorbing mergers could qualify for tax neutrality if not aimed at fraud
V1047-26
Neutral tax regime applicable in full spin-off if LIS requirements met
V0555-26
Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist
V0492-26
Access to wealth tax exemption in a holding company through directorship functions
V0354-26
Family absorption merger with valid economic motives: DGT confirms access to Chapter VII, Title VII LIS neutrality regime
V2511-24
Possibility of applying the tax neutrality regime in securities exchanges under compliance with the requirements of the LIS
V0933-24
Value exchange and non-cash contributions may apply if legal requirements are met
V0583-24
Fiscal neutrality possible in share swaps and mergers if conditions met
V0014-24
Special merger and division regime requires legal compliance and activity branches
V1772-23
Mergers and spin-offs may qualify for special corporate tax regime with ITPAJD exemption
V1606-23
Mergers and spin-offs could qualify for IS special regime and be exempt from ITPAJD
V1558-23
Mergers and spin-offs could qualify for special corporate tax regime
V1557-23
Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax
V1466-23
Non-monetary contributions may apply under LIS special regime
V1464-23
Exchange and merger may qualify under special tax neutrality regime
V0913-23
Non-cash contributions may apply under special regime if participation and ownership criteria are met
V0767-23
Wealth Tax exemption may apply to shares in a property leasing company
V1235-22
Absorption merger may qualify for special tax regime and be exempt from VAT and ITP/AJD
V1082-22
95% Gift Tax reduction applicable if family group meets Wealth Tax exemption requirements
V0940-22
Reduction for donation of shares requires compliance with Wealth Tax exemption
V0201-22
Absorption merger may qualify for special regime if valid economic reasons exist
V2400-21
Total demergers ineligible for special Corporate Tax regime without establishment of a business line
V2157-21
Mergers may qualify for special regime if they meet commercial requirements and have valid economic reasons
V0551-21
A merger by absorption may qualify for the special regime if it complies with commercial law and has valid economic reasons
V3608-20
Value exchange regime applicable if LIS requirements and valid economic motives are met
V3026-20
Merger by absorption may qualify for special regime if it complies with commercial law and has valid economic reasons
V2082-20
Exemption from Wealth Tax on shares depends on factual requirements and business activity
V2018-20
Contribution of a community property share to a company may qualify for special IS regime
V1670-20
Inheritance and Gift Tax reduction may apply to the transfer of family business shares
V0581-20
A total spin-off could qualify for the special tax regime if the requirements of the LIS are met
V3418-19
Exchange regime may apply if LIS requirements and valid economic reasons are met
V2623-19
Non-monetary contributions may apply under special regime if participation and economic motives are met
V2088-19
V2073-19
Exchange regime applicable if LIS requirements and valid economic reasons met
V2024-19
Exchange regime possible under LIS if conditions met
V2004-19
Total, partial financial demergers and mergers may qualify for special tax regime if they comply with commercial and tax regulations
V1882-19
DGT unable to rule on limitation of tax loss carryforwards due to inability to determine shareholder relationship
V1397-19
Share swaps, mergers and spin-offs may qualify for special tax regime if legal requirements are met and economic justifications exist
V2145-18
Requirements for Wealth Tax exemptions and reductions in Inheritance and Gift Tax
V0654-18
Special IS regime applicable to share swaps, mergers and splits if legal requirements met
V0539-18
Directorial functions in a subsidiary may preserve wealth tax exemption
V3114-17
Exemption from Wealth Tax and reduction in Inheritance and Gift Tax are applicable
V3110-17
Non-monetary contribution of an agricultural activity may qualify for special business reorganisation regime
V2530-17
Income Tax exemption for share donations may apply if Inheritance, Gift, and Wealth Tax requirements are met
V2018-17
Total disproportionate split requires segregated assets to constitute prior business branches
V1594-17
Requirements for applying the special share exchange regime in Corporate Tax
V1478-17
Value exchange regime may apply if LIS article 80 requirements are met and valid economic reasons exist
V0924-17
Mergers may qualify for special Corporation Tax regime if commercial requirements are met and valid economic reasons exist
V0164-17
Requirements for 95% imposable base reduction upon share donation
V0034-17
The special regime for mergers and spin-offs cannot apply to a consecutive contribution and spin-off transaction
V5189-16
Wealth Tax exemption may apply to holdings in a holding company under certain requirements
V5166-16
Mergers may qualify for special Corporate Tax regime if commercial requirements and valid economic reasons are met
V5015-16
Merger could qualify for special tax regime under Law 3/2009 with valid economic reasons
V4870-16
Special regime for mergers, demergers and share swaps requires legal compliance and valid economic reasons
V4573-16
Special IS and ITPAJD regime applicable to holding company share contributions
V4147-16
Requirements for applying the special non-cash contribution regime under LIS
V3918-16
Exchange regime applicable if LIS requirements met and valid economic reasons exist
V2916-16
Tax neutrality may apply to a securities exchange if voting majority, residency, and valid economic reasons are met
V1948-16
Access to wealth tax exemption and family business reduction
V1823-16
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