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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Participaciones Sociales — evolución doctrinal DGT
evolution::participaciones-sociales
Deduction for investment available in newly established companies across consecutive years
V5344-26
Gain from share sales can be imputed proportionally if payment period exceeds one year
V5353-26
Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected
V5328-26
Proportional total split of a company may qualify for tax neutrality
V5225-26
Entity status depends on whether more than half of assets are financial or non-economic elements
V5206-26
A fully owned subsidiary merger may qualify for tax neutrality
V5209-26
Resolución de 13 de julio de 2026, de la Sociedad Estatal de Participaciones Industriales, por la que se publica la Adenda al Convenio con la Fundación SEPI para el diseño, organización, ejecución e impartición de programas formativos.
BOE-A-2026-15638
Exemption depends on date risks and benefits are transferred
V5184-26
Partial financial spin-off may qualify for fiscal neutrality if conditions are met
V5158-26
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
Price of share sales can be estimated to calculate capital gain
V1642-26
Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
La transmisión de participaciones en una filial puede estar sujeta a IVA según la naturaleza de la operación
V1526-26
Transmitted share value may be the higher of net worth or market capitalisation
V1419-26
Loss of donation reduction if entity ceases economic activity
V5011-26
La transmisión de la totalidad de acciones de una entidad puede estar no sujeta al IVA si transmite una unidad económica autónoma
V1305-26
Capital gains from share exchange in Spanish society may be taxed in Spain under US-Spain treaty
V1134-26
Purchase of shares in a mining rights company may be exempt from ITPAJD if no evasion intent is present
V1097-26
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Company must include market value minus fiscal value in its taxable base
V1094-26
Donation of share ownership does not allow ISD reduction if director is not a relative of donors
V1071-26
Transfer of shareholdings may be VAT-exempt if it involves transfer of an autonomous economic unit
V1033-26
Patrimony tax exemption requires family member to hold management functions
V1024-26
ICU units received by executives count as income from work
V1000-26
No obligation to report loans on financing platforms without representative securities
V0993-26
Cannot apply temporary regime of DT 40 under LIS if pre-2021 ownership exceeded 5%
V0937-26
Duty to report ownership in foreign LLCs and overseas crypto custody
V0848-26
Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica el Convenio entre el Ministerio para la Transformación Digital y de la Función Pública y la Sociedad Estatal de Participaciones Industriales, para la puesta en marcha del proyecto «Gestión de la Demanda del Dato Público», en el marco del Plan de Recuperación, Transformación y Resiliencia financiado por los Fondos Next Generation EU.
BOE-A-2026-8180
Public listing of a free purchase option not subject to AJD or onerous transfers tax
V0805-26
Different fund classes with varying fees are not homogeneous values
V0796-26
Legacies received by a company must be valued at market value and included in its corporate tax base
V0767-26
Full spin-off may qualify for LIS tax neutrality if legal requirements are met
V0772-26
Partial financial spin-off may qualify for fiscal neutrality if LIS requirements are met
V0752-26
Dividends may be exempt if participation and holding period requirements are met
V0747-26
Total non-proportional spin-off not covered by tax neutrality
V0669-26
Value swaps will not be treated as taxable if neutrality conditions are met
V0659-26
Dividends from private shares are fully attributed to the holder in personal income tax
V0569-26
Division of common property without excess does not create patrimonial gains or losses
V0543-26
Financial splitting of shares may qualify for fiscal neutrality if conditions met
V0474-26
Free usufruct on shareholdings presumed remunerated for income tax
V0437-26
Reduction in Inheritance Tax requires prior exemption in Wealth Tax
V0356-26
Losses cannot be offset in IRPF for lucrative share transfers
V0327-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality
V0263-26
Financial separation of shares may qualify for corporate tax neutrality
V0281-26
Resolución de 17 de diciembre de 2025, de la Sociedad Estatal de Participaciones Industriales, por la que se publica el Convenio con la Fundación SEPI, para el diseño, organización, ejecución e impartición de programas formativos.
BOE-A-2026-2696
Tax arises on capital reduction date with investment fund shares return
V0238-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
The sale of shares in a Spanish company by an entity from the United Arab Emirates may require the filing of an NRIs tax return
V0188-26
The sale of shares by a resident in Saudi Arabia with less than 25% capital ownership is subject to the taxing authority of their country of residence
V0189-26
Requirements for remuneration for management functions for the exemption of holdings in Wealth Tax
V0145-26
Requirements for 95% tax reduction on succession and donations from social shares donation
V0109-26
Resolución de 12 de enero de 2026, del Banco de España, por la que se publican las sanciones impuestas a United Europhil EP, SAU, a sus administradores y a los titulares de participaciones significativas.
BOE-A-2026-1480
Exemption possible for share transfers if LIS article 21 conditions met
V0081-26
Resolución de 12 de enero de 2026, de la Subsecretaría, por la que se publica la tercera Adenda de modificación del Convenio con el Instituto de Crédito Oficial, E.P.E. y Axis Participaciones Empresariales, S.G.E.I.C., SA, S.M.E., para la instrumentación de las facilidades ICO-Verde e ICO Empresas y Emprendedores financiadas por la Unión Europea en el marco del Plan de Recuperación, Transformación y Resiliencia.
BOE-A-2026-977
Possibility of applying transmission exemption to contingent price
V0062-26
Cannot reduce capital reserves by the tax difference from non-cash contributions
V0037-26
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