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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 12 results.
Agri-food SMEs and entrepreneurs: access to participatory loans via the Agroinnpulso 2026 Line
BOE-A-2026-18411
Resolución de 16 de julio de 2026, de la Secretaría de Estado de Industria, por la que se publica el Acuerdo del Consejo de Ministros de 14 de julio de 2026, por el que se establecen las condiciones específicas de financiación aplicables a los contratos de préstamos participativos concedidos con cargo al Mecanismo Reinicia+ FEPYME DANA PLUS.
BOE-A-2026-15924
Deductibility of participative loan interest depends on group affiliation
V2152-25
The relationship between lenders and the borrower may affect the deductibility of interest on participating loans
V0048-25
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
Tax relief for investment in start-ups requires the subscription of shares or holdings
V0795-22
Tax deduction for investment in startups requires subscription of shares or holdings, even via credit contribution in capital increases
V0794-22
Disclosure of crowdlending investments depends on investment nature in Form 720
V0213-22
19% special tax on SOCIMI waived if 10% minimum tax is met after considering loan and residency tax deductions
V3542-15
Application and mechanics of financial expense deductibility limits (arts. 15.h and 16 LIS) and transitional regime for participative loans and pre-June 2014 acquisition operations
V1664-15
Linked participative loans must be valued at market value
V1511-14
Debt capitalisation via credit offset does not constitute taxable income
V1074-14
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