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Non-cash contributions may qualify for fiscal neutrality if conditions met
V2873-23
Non-cash contributions may be treated under special regime if conditions met
V1708-23
Non-cash contributions may be eligible under special regime if conditions met
V1694-23
Non-monetary contributions may be eligible under special regime if conditions met
V1642-20
Non-cash contributions may be subject to special regime if LIS requirements are met
V1607-20
Non-cash contributions may apply under special regime if LIS requirements met
V1606-20
Non-monetary contributions may apply under special regime if participation and economic motives are met
V3540-19
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en el Impuesto sobre Sociedades
V2471-19
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V2084-19
Requirements for the application of the exemption under Article 21 of the LIS in the transfer of holdings
V2508-18
Requirements for the special non-cash contribution regime (arts 87 and 89.2 LIS)
V0948-18
Requisitos para acogerse al régimen especial de aportaciones de activos en el Impuesto sobre Sociedades
V3178-17
V2891-17
Requisitos para el régimen especial de aportaciones de activos según la LIS
V2709-17
Non-cash contributions may apply under special regime if participation and economic motives are met
V0970-17
La renta positiva por la transmisión de participaciones puede estar exenta bajo el artículo 21 de la LIS
V0007-17
V5403-16
Requisitos para acogerse al régimen especial de aportaciones no dinerarias según el artículo 87 de la LIS
V2124-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V1285-16
Entity may benefit from exemption on share transfer if conditions met
V2760-15
Exemption available for share transfer if 5% ownership maintained for one year
V0539-14
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