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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Transmission date for positive income exemption depends on accounting write-down date
V5183-26
Exemption possible for share transfers if LIS article 21 conditions met
V0081-26
Requisitos para la exención en la transmisión de participaciones según el artículo 21 de la LIS
V2646-25
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Transient regime of LIS applies only to holdings >20M€ not reaching 5%
V0886-24
Exemption from positive income possible on share sale if conditions met
V2433-23
Possibility of applying share exchange regime and double taxation exemption under certain conditions
V0753-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Requirements for exemption from Corporate Tax on transfer of shares
V1880-22
Exemption possible for share transfer if conditions met
V1867-22
Exemption possible for transfer of shares if conditions met and entity is not patrimonial
V3193-21
Exemption possible for transfer of participations if conditions met
V3148-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Capital gain from sale of shares may be exempt from corporate tax
V1816-21
Dividends from a subsidiary may be exempt if minimum holding period is met
V2087-20
Negative gains from share transfers included in taxable base if exemption conditions not met
V1729-20
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V1821-18
Requisitos para la aplicación del régimen especial de canje de valores y la necesidad de motivos económicos válidos
V2917-17
Requisitos para la aplicación del régimen especial en la aportación de participaciones sociales
V1561-17
Requisitos para aplicar el régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V1551-17
Requisitos de la exención por doble imposición en la transmisión de participaciones
V4238-16
La disposición transitoria 31ª de la LIS permite que tanto la ETVE como sus socios apliquen el régimen de exención del artículo 21
V2626-16
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
V0429-16
Requisitos para la exención de dividendos de filiales no residentes según el artículo 21 de la LIS
V3868-15
Aplicabilidad de la exención por dividendos de filiales extranjeras bajo el artículo 21 de la LIS
V3438-15
Requisitos para la aplicación de la exención del Impuesto sobre Sociedades en dividendos procedentes de la transmisión de valores
V3404-15
Dividend exemption possible if participation and foreign taxation conditions met
V3350-15
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