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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
Extinction of Moroccan subsidiary: intercompany credit impairment and negative tax income on dissolution
V2519-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Possibility of applying fiscal neutrality to social share contributions to a new entity
V0529-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
Property contribution to a new company may qualify for tax neutrality
V0245-24
Requirements for applying the fiscal neutrality regime to non-monetary share contributions
V2818-23
Requirements for claiming fiscal neutrality in social share contributions
V2699-23
Fiscal neutrality regime applicable to social share contributions if conditions met
V2360-23
Possibility of applying fiscal neutrality regime to non-monetary share contributions
V2361-23
Fiscal neutrality regime applicable to non-cash share contributions if conditions met
V2342-23
Possibility of applying fiscal neutrality to non-monetary share contributions
V2339-23
Fiscal neutrality regime for non-cash contributions requires minimum 5% shareholding
V2080-23
Non-cash contributions to shareholdings may qualify for fiscal neutrality
V2079-23
Non-cash contribution of a surface right may qualify for fiscal neutrality
V1901-23
Non-cash contributions may qualify under special regime if conditions met
V1521-23
Non-cash contributions may be eligible under LIS special regime
V1389-23
Requirements for non-monetary contributions under the LIS special regime in IRPF
V1331-23
Se puede aplicar el régimen especial de aportaciones no dinerarias si se cumplen los requisitos de participación y posesión
V0756-23
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