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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Property rentals not considered economic activities without full-time employment
V0162-25
Authorisation of lottery licence to Ltd: general profit regime in IRPF and possible fiscal neutrality under Article 87 LIS
V2389-24
Requisitos para el régimen especial de aportaciones no dinerarias de participaciones sociales
V0286-24
V0287-24
Requisitos para acogerse al régimen especial de aportaciones no dinerarias de participaciones sociales
V0079-24
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en la LIS
V2840-23
Non-cash contributions may qualify under special tax neutrality regime
V2842-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
Requirements for applying the special non-cash contribution regime
V1917-23
Requisitos para acogerse al régimen especial de aportaciones no dinerarias en el Impuesto sobre Sociedades
V1854-23
Can the non-monetary contribution regime be applied if participation requirements are met?
V1712-23
Non-cash contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1711-23
Non-cash contributions may be treated under special regime if conditions met
V1708-23
Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic motives are met
V1710-23
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
Special non-cash contribution regime applicable if LIS requirements met and no fraud
V1561-23
Non-cash contributions may qualify under special regime if conditions met
V1521-23
Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax
V1466-23
Non-monetary contributions may apply under LIS special regime
V1464-23
Non-cash contributions may be eligible under LIS special regime
V1389-23
Requirements for non-monetary contributions under the LIS special regime in IRPF
V1331-23
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias y escisiones según la LIS
V1014-23
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
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias bajo el cumplimiento de requisitos de la LIS
V2625-22
Requisitos de contabilidad y de rama de actividad para el régimen especial de aportaciones
V2435-22
Requirements for applying the special regime for non-monetary contributions and exchange of securities in Personal Income Tax
V2328-22
The special regime for non-monetary contributions may be applied if the requirements regarding shareholding and economic motives are met
V2329-22
V2293-22
Requisitos para aplicar el régimen especial de aportaciones no dinerarias en la LIS y su impacto en el IRPF
V2155-22
Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic reasons are met
V2139-22
Requisitos para aplicar el régimen especial de aportaciones no dinerarias en inmuebles arrendados
V1299-22
Asset contributions may qualify under special regime if residency, ownership and valid economic motives are met
V0851-22
Non-cash contributions may be subject to special regime if residency, shareholding and valid economic reasons are met
V0852-22
Las participaciones recibidas por aportación no dineraria conservan el valor y la fecha de adquisición de los elementos aportados
V0709-22
Special non-monetary contribution regime possible with valid economic reasons
V3040-21
Requisitos de contabilidad y gestión para la aportación de una rama de actividad al régimen especial de la LIS
V1894-21
Asset contribution may qualify under special regime if residency, 5% shareholding and valid economic reasons are met
V1776-21
Special non-monetary contributions regime applicable if conditions met
V1349-21
Posibilidad de aplicar el régimen especial de aportación de rama de actividad bajo el cumplimiento de requisitos de unidad económica y contabilidad
V1150-21
Requisitos para el régimen especial de aportaciones no dinerarias: unidad económica y contabilidad mercantil
V0707-21
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias (Art. 87.1 LIS)
V0692-21
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en el Impuesto sobre Sociedades
V0650-21
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias mediante la aportación de cuotas de una comunidad de bienes
V0620-21
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias y canje de valores
V3672-20
Non-cash contributions may apply under special regime if participation and economic motives are met
V3612-20
V3611-20
Asset contribution regime may apply if LIS requirements and valid economic reasons are met
V3598-20
Non-monetary contributions may apply under special regime if participation, tenure and economic grounds are met
V3526-20
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias
V3212-20
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias y canje de valores en la LIS
V3035-20
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (Capítulo VII LIS)
V2959-20
Non-monetary contributions may qualify under LIS special regime
V2900-20
Non-cash contributions may apply under special regime if legal and economic conditions met
V2898-20
Non-monetary contributions may be eligible under special regime if legal and economic conditions are met
V2897-20
Non-cash contributions may apply under special regime if legal and economic conditions are met
V2841-20
Cannot apply special non-cash contribution regime if recipient is a Russian resident without a permanent establishment in Spain
V2827-20
El régimen especial de aportación de activos requiere que los inmuebles lleven afectos a la actividad al menos tres años
V2826-20
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