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The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
Fiscal neutrality applicable in share exchanges and non-cash contributions if conditions met
V0509-24
Possibility of applying special non-monetary contribution regime under participation and ownership requirements
V0287-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Requirements for claiming special non-cash contribution regime
V0079-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
Fiscal neutrality applicable to non-monetary share contributions to a new entity
V3138-23
Non-cash contributions may qualify for fiscal neutrality if conditions met
V2873-23
Requirements for applying the fiscal neutrality regime to non-monetary share contributions
V2818-23
Fiscal neutrality regime applicable to social share contributions if conditions met
V2576-23
Requirements for the application of the special regime for contributions of shares and exchange of securities
V2430-23
Requirements for the application of the tax neutrality regime in non-monetary contributions and exchange of securities
V2429-23
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
Non-cash contributions to shareholdings may qualify for fiscal neutrality
V2079-23
Requirements for applying the special non-cash contribution regime
V1917-23
Non-cash contributions may be treated under special regime if conditions met
V1708-23
Non-cash contributions may be eligible under special regime if conditions met
V1694-23
Requirements for applying the special non-cash contribution regime for shares or social participations
V1695-23
Non-monetary contributions may apply under LIS special regime
V1464-23
Non-cash contributions may be eligible under LIS special regime
V1389-23
Non-monetary contributions may apply under special regime if participation, ownership and economic motivation criteria are met
V0915-23
Non-cash contributions may apply under special regime if participation and ownership criteria are met
V0767-23
Non-cash contributions may qualify under special LIS regime
V0756-23
Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic reasons are met
V2139-22
Special non-monetary contributions regime applicable if conditions met
V1349-21
Contributions of shares may be classified as non-monetary special contributions or as share exchanges depending on their nature
V3682-20
Non-cash contributions may apply under special regime if participation and economic motives are met
V3611-20
V3612-20
It is possible to apply corporate reorganisation rules to physical persons' share contributions under certain conditions
V3033-20
V2804-20
Non-cash contributions may qualify under LIS special regime
V2255-20
Exchange regime for non-monetary contributions possible if conditions met
V2091-20
Requirements for non-monetary contributions under LIS special regime: minimum shareholding and valid economic reasons
V2012-20
Non-monetary contributions may apply under special regime if participation and ownership criteria are met
V1667-20
Non-monetary contributions may be eligible under special regime if conditions met
V1642-20
Non-cash contributions may be subject to special regime if LIS requirements are met
V1607-20
Non-monetary contributions may qualify under LIS special regime
V1241-20
Non-monetary contributions may apply under special regime if participation and economic motives are met
V3540-19
Non-monetary contributions may apply under special regime if conditions met
V2470-19
V2472-19
V2476-19
Non-monetary contributions may be eligible under special regime if participation and economic motives are met
V2252-19
V2101-19
V2097-19
Non-cash contributions may apply under LIS special regime if conditions met
V2096-19
Non-cash contributions may qualify under LIS special regime if conditions met
V2098-19
Non-monetary contributions may apply under special LIS regime if conditions met
V2078-19
V2071-19
V2074-19
V2088-19
V2055-19
Non-monetary contributions may apply if participation and economic reasons are met
V2057-19
Non-cash contributions may qualify under LIS special regime if participation and economic motives are met
V2056-19
V2017-19
Requirements for claiming the special non-cash contribution regime (Art. 87 LIS)
V1503-19
Requirements for the special non-cash contribution regime (arts 87 and 89.2 LIS)
V0948-18
Non-monetary contributions may qualify under special LIS regime
V0844-18
V0843-18
V0847-18
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