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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Total split may qualify for fiscal neutrality if conditions met
V1098-26
Proportional total split may qualify for tax neutrality regime
V0766-26
Full spin-off of a company may qualify for fiscal neutrality if shareholder proportions are maintained
V0692-26
Disability spouse deduction can be applied proportionally to unemployment benefit months
V0488-26
Full split of a company may qualify for fiscal neutrality if LIS requirements are met
V0279-26
Proportional total split of a company may qualify for fiscal neutrality
V0069-26
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
El salario es inembargable hasta el importe del SMI, independientemente de si el trabajador está en situación de incapacidad temporal
V1015-25
Requirements for a total spin-off to be considered tax-neutral under the LIS
V0155-25
The total spin-off of a single-member company may qualify for the tax neutrality regime if legal requirements are met
V0926-24
The total spin-off of a company may qualify for the tax neutrality regime if it meets the requirements of the LIS
V0883-24
Full spin-off may qualify for fiscal neutrality if commercial and proportionality requirements are met
V2844-23
Full spin-off could qualify under special regime if proportionality and valid economic reasons are met
V0470-21
Requisitos para acogerse al régimen especial de fusiones y escisiones en el Impuesto sobre Sociedades
V2628-19
Cálculo del mínimo por ascendientes en caso de fallecimiento durante el ejercicio
V2593-17
Applicability of special regime for total spin-off under proportionality and valid economic grounds
V0446-16
Tributación de la escisión de una sociedad luxemburguesa en España según el Convenio de Doble Imposición
V3147-15
Competence payments may be taxable in Spain if based on prior work in Spain
V1285-15
Exemption possible in transfer of shares if TRLIS conditions met
V3275-14
Taxation of artists' and production service income: DGTC guidelines
V1332-14
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