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Dividends may be exempt if participation and holding period requirements are met
V0747-26
Dividend exemption thresholds and indirect participation rules
V0654-25
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
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
No subject to Spanish Wealth Tax or ITSGF for indirect holdings in listed Spanish real estate via Mexican entity
V2537-23
No tax liability on patrimony tax for US LLC ownership of a Spanish company
V2447-23
Spain may tax indirect holdings in real estate via Wealth Tax and ITSGF
V1697-23
Dividends from held entities may be exempt from corporate tax depending on holding status
V0480-20
V0478-20
Requisitos para la aplicación de la exención por dividendos y transmisión de participaciones (Art. 21 LIS)
V2714-19
Tratamiento de las rentas por disolución y liquidación y requisitos de la exención por doble imposición
V1141-19
Requisitos para la exención de dividendos percibidos por entidades residentes según el art. 21.1 de la LIS
V1469-18
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
Exención en dividendos y rentas de transmisión de entidades de capital-riesgo independientemente del porcentaje de participación
V5220-16
Requisitos para la exención de dividendos en el Impuesto sobre Sociedades (art. 21 LIS)
V5067-16
Posibilidad de aplicar la exención por doble imposición en operaciones de separación de socios bajo el cumplimiento de los requisitos del art. 21 LIS
V4502-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V4193-16
Requisitos para la exención de dividendos de entidades no residentes según el art. 21 de la LIS
V3528-16
Requisitos para la aplicación de la exención del artículo 21 de la LIS en la transmisión de participaciones
V3490-16
Aplicabilidad de la exención por transmisión de participaciones en casos de precios contingentes
V3370-16
Requisitos para que una entidad no residente sea considerada dominante en un grupo fiscal
V1813-16
Requisitos para la exención de dividendos y rentas por transmisión de valores (Art. 21 LIS)
V1401-16
Requisitos para la exención de dividendos según el artículo 21.1 de la LIS
V0705-16
Filials and permanent establishments included in fiscal consolidation if shareholding reaches 75%
V0428-16
Aplicación de la exención del art. 21 LIS a dividendos directos e indirectos y su relación con la retención
V0325-16
Dividend exemption and retention under LIS articles 21 and 128
V0323-16
Transfer of shares in a subsidiary does not trigger tax exclusion if indirect control is maintained
V0108-16
Requisitos para la exención de dividendos de entidades indirectamente participadas
V4082-15
Dividends from a Dutch entity exempt if reserves from prior transfer from Spanish subsidiary
V3561-15
Filial Spanish and Dutch permanent establishments can be included in fiscal consolidation if shareholding reaches 75%
V2808-15
Exemption possible in transfer of shares if TRLIS conditions met
V3275-14
Fiscal group not extinguished if subsidiary remains dominant and new entity formed
V3228-14
ETVE regime applicable to societies with indirect holdings via instrumental entities
V3230-14
Requirements for exemption from dividend and capital gains tax for non-resident entities
V2528-14
Exemption for transfer of shares in ETVE on non-resident subsidiary profits
V0924-14
Forgiveness or capitalisation of a loan between subsidiaries of the same group does not generate tax income under specific conditions
V0192-14
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