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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 80 results.
Dissolution of a society does not affect a third party's IRPF if not a direct shareholder
V1048-26
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Requirements for applying the special non-cash contribution regime
V1917-23
Requirements for applying the special non-cash contribution regime for shares or social participations
V1695-23
Requirements for non-monetary contributions under the LIS special regime in IRPF
V1331-23
Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax
V2293-22
Requirements for the application of the special regime for non-monetary contributions and demergers
V0319-21
Non-monetary contributions may qualify under LIS special regime
V2900-20
Non-cash contributions may apply under special regime if legal and economic conditions are met
V2841-20
Non-monetary contributions may apply under LIS special regime if conditions met
V2451-20
Non-cash contributions may apply if participation and economic motives are met
V1671-20
Non-monetary contributions may apply under special regime if participation and ownership criteria are met
V1667-20
Special non-cash contribution regime requires participation and allocation criteria
V1523-20
Non-cash contributions may apply under special regime if LIS requirements are met
V1408-20
Requirements for the special regime of non-cash contributions in Corporate Tax
V1407-20
Non-cash contributions may be eligible under special regime if participation and economic motives are met
V1242-20
V1243-20
Non-monetary contributions may apply under special LIS regime if participation and economic motives are met
V2696-19
Requirements for applying the special non-cash contribution regime under LIS
V2449-19
Non-cash contributions may apply under special regime if participation and economic motives are met
V2403-19
Non-monetary contributions may be eligible under special regime if participation and economic motives are met
V2252-19
Requirements for non-monetary contributions under LIS special regime: minimum shareholding and valid economic reasons
V2072-19
Requisitos para acogerse al régimen especial de aportación de participaciones sociales (Art. 87 LIS)
V2082-19
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias bajo el cumplimiento de requisitos de participación y motivos económicos válidos
V2083-19
V2071-19
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (art. 87 LIS)
V2060-19
Non-monetary contributions may apply under special regime if participation and economic motives are met
V2062-19
Non-cash contributions may be subject to special regime if participation and economic motives are met
V2059-19
Non-monetary contributions may apply under special regime if LIS requirements and valid economic reasons are met
V2020-19
Non-cash contributions may qualify under special regime if participation and economic motives are met
V2021-19
V2017-19
V1974-19
V1505-19
Non-cash contributions may qualify under LIS special regime
V1504-19
V1228-18
Es posible aplicar el régimen especial de aportaciones no dinerarias si se cumplen los requisitos de la LIS
V1117-18
V0992-18
Contribuent may apply special non-cash contribution regime and dividend exemption
V0873-18
Requisitos para el régimen especial de aportaciones no dinerarias de participaciones sociales
V0835-18
V0843-18
V0845-18
Non-monetary contributions may qualify under special LIS regime
V0844-18
Se puede aplicar el régimen especial de aportaciones no dinerarias si se cumplen los requisitos del artículo 87 LIS
V0189-18
Requirements for claiming the special non-monetary contribution regime (Art. 87 and 89.2 LIS)
V2900-17
Requirements for applying the special contribution regime under LIS
V2575-17
Non-monetary contributions may qualify under LIS special regime if participation and economic motives are met
V2405-17
V0971-17
V5301-16
Non-monetary contributions may apply under LIS special regime
V4592-16
Non-monetary contributions may apply under special regime if conditions met
V4351-16
V3772-16
Non-monetary contributions may apply under special regime if valid economic reasons exist
V3471-16
V3412-16
V3160-16
Non-cash contributions may be eligible under special regime if conditions met
V2917-16
V2768-16
Requirements for claiming the special non-cash contributions regime (Art. 87 LIS)
V2767-16
V2760-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V2442-16
V2439-16
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