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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Dividend payout against issuance premium does not affect capitalisation reserve
V0655-26
Societal contributions and share transactions do not count as equity
V0422-26
Share buyback and amortisation do not affect capital reserve requirement
V0391-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
Emission premium included in investment deduction base
V1870-25
Script dividends are classified as dividends regardless of the option chosen
V2468-20
Dividends from issued shares in reward programmes exempt from withholding and account entry
V1809-20
Interest expenses from issuance premium loans are deductible under LIS article 16 limits
V1193-20
La distribución de prima de emisión se asimila a la transmisión de participaciones para la aplicación de la exención del art. 21 LIS
V2043-18
La exención del art. 14.1.h) del TRLIRNR requiere que la distribución consista en beneficios
V1086-17
Tratamiento fiscal de la devolución de aportaciones de socios residentes en Luxemburgo
V0343-17
La distribución de la prima de emisión puede estar exenta bajo el régimen de transmisión de participaciones (art. 21.3 LIS)
V5218-16
Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits
V4976-16
Tratamiento fiscal de la distribución de aportaciones, reservas por reducción de capital y resultados por reversión de deterioros
V4953-16
Tratamiento tributario de la distribución de la prima de emisión para socios no residentes
V4415-16
La capitalización de deuda mediante ampliación de capital no genera renta en la base imponible del IS
V2712-16
Contributions by partners without consideration do not generate income for Corporate Income Tax purposes
V1978-16
Shareholders' cash contributions to strengthen equity increase acquisition value of shares
V1979-16
La renta por transmisión de participaciones puede estar exenta si se cumplen los requisitos del artículo 21 LIS
V3544-15
Distribution of reserves via issuance of shares and cash treated as return of capital
V0728-15
Exemption of foreign dividends and capital gains under foreign holding entity regime
V2706-14
SOCIMI must apply a 19% special tax if dividends to shareholders with over 5% ownership are taxed at less than 10%
V1429-14
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