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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
La deducción por inversión en empresas de nueva creación requiere que la actividad no sea la gestión de patrimonio inmobiliario
V1618-26
FCRE investments do not count for IP exemption under compliance rules
V0806-26
Requirements for applying the fiscal neutrality regime in partial spin-offs
V0745-26
Full spin-off of a company may qualify for fiscal neutrality if LIS requirements are met
V0735-26
Contribution of a business activity to a new company may qualify for fiscal neutrality
V0008-26
Holiday accommodation with complementary services may constitute an economic activity for exemption from Wealth Tax
V2444-25
Requisitos para la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V2461-25
Exemption not granted for property rental if activity not deemed economic
V0942-25
Renting property constitutes an economic activity if a full-time employee is employed, even if the employee works for other companies outside their working hours
V0409-25
Property contribution to a new company may qualify for tax neutrality
V0245-24
Share contributions may qualify for fiscal neutrality if LIS requirements are met
V3140-23
Requirements for claiming fiscal neutrality in social share contributions
V2730-23
Full spin-off may qualify for fiscal neutrality if LIS requirements are met and valid economic reasons exist
V2786-21
Earnings from niche and ossuary leases exempt from corporate tax but subject to 21% VAT
V3681-20
La afectación de elementos patrimoniales para la exención en el Impuesto sobre el Patrimonio se rige por la normativa del IRPF
V0314-19
Las participaciones en una holding pueden perder la exención en el Impuesto sobre el Patrimonio si su filial no desarrolla actividad económica
V2920-17
Requirements for applying the special non-cash contribution regime under Article 87 of the LIS
V2829-17
El régimen especial de aportaciones no dinerarias requiere el cumplimiento de requisitos de participación y la ausencia de fines meramente fiscales
V1324-17
Patrimonial exemption for holding companies limited to assets tied to business activity
V5129-16
Requisitos para la exención en el Impuesto sobre el Patrimonio de participaciones en entidades de arrendamiento
V5090-16
Exemption required for property tax to apply succession and donation reductions
V4338-16
Possibility of benefiting from special non-cash contribution regime subject to requirements
V1732-16
Property investment in a real estate branch may qualify for LIS special regime
V0859-16
Properties leased by a holding not considered part of economic activity for IP exemption if no permanent staff
V2899-15
Requisitos para acogerse al régimen especial de aportaciones no dinerarias (Art. 87 y 89.2 LIS)
V1670-15
Non-cash contributions may apply under special regime if conditions met
V1485-15
Proportional total split may qualify for IS special regime and be VAT-exempt
V1352-15
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