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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Partial dismemberment of isolated immovable assets does not allow fiscal neutrality
V5244-26
Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality
V5157-26
Fiscal neutrality in absorption mergers possible if LIS requirements and valid economic motives met
V0996-26
Spanish investment fund merger into Luxembourg SICAV may qualify for special fusion regime
V0942-26
Proportional total split may qualify for tax neutrality if not for fraud
V0941-26
Fiscal neutrality regime applicable in share exchange if legal requirements met
V0906-26
French corporate merger gains may be taxable in Spain if real estate assets are majority-owned
V0871-26
Full spin-off may qualify for LIS tax neutrality if legal requirements are met
V0772-26
Absorption merger may qualify for tax neutrality and allow transfer of negative taxable bases
V0419-26
Partial spin-offs must constitute a business activity branch
V2443-25
Requirements for claiming tax neutrality in absorption mergers
V2348-25
Full spin-off may qualify for tax neutrality if LIS requirements are met
V2311-25
Fiscal neutrality regime cannot apply to rented property contributions
V2117-25
Partial financial spin-off may qualify for tax neutrality regime
V1954-25
Conditions for a merger by absorption to qualify for the tax neutrality regime under Corporate Income Tax
V1763-25
Posibilidad de aplicar el régimen de neutralidad fiscal en la fusión por absorción de una sociedad íntegramente participada
V1554-25
Fusion by absorption may qualify for tax neutrality if valid economic reasons exist
V0355-25
Absorption merger may qualify for tax neutrality regime
V0352-25
Absorption merger may qualify for tax neutrality if legal requirements are met
V0327-25
Possibility of applying the tax neutrality regime in merger by absorption operations
V0186-25
Merger by absorption may qualify for the tax neutrality regime if it complies with the requirements of the LIS and commercial regulations
V0185-25
Property rentals not considered economic activities without full-time employment
V0162-25
Possibility of opting for the tax neutrality regime in the merger by absorption of a wholly owned subsidiary
V0043-25
Possibility of opting for the tax neutrality regime in reverse merger operations
V0015-25
Possibility of opting for the tax neutrality regime in reverse mergers subject to compliance with requirements
V0013-25
Assets received in a merger under the tax neutrality regime maintain their value and seniority
V0925-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Fiscal neutrality applicable in share exchanges and non-cash contributions if conditions met
V0509-24
Absorption merger could qualify for special tax neutrality regime
V0007-24
V3319-23
Possibility of applying fiscal neutrality when transferring an agricultural activity to a limited company
V3306-23
Merger may qualify for special tax neutrality regime
V3139-23
Absorption merger may qualify for special tax neutrality regime
V3121-23
Share contribution to a new holding company may qualify for fiscal neutrality
V2752-23
Absorption merger may qualify for special tax regime
V2508-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
Merge of two collective investment societies may qualify for LIS special regime
V2335-23
Share exchange in fund fusion may be tax-neutral if LIS requirements met
V2146-23
Special merger and share exchange regime applicable if conditions met
V1900-23
Exchange regime applicable if LIS requirements met and no fraud
V1858-23
Special merger and division regime requires legal compliance and activity branches
V1772-23
Foreign company's domicile shift to Spain creates no income, but subsequent merger may
V1777-23
Capital reduction with share issuance may be tax-exempt under LIS art. 21
V1648-23
Possibility of eligibility for the special merger regime subject to compliance with commercial requirements and Article 76.1 of the LIS
V1477-23
Requirements for non-monetary contributions under the LIS special regime in IRPF
V1331-23
Possibility of applying fiscal neutrality regime to improper mergers and non-cash contributions
V1276-23
Absorption merger may qualify for special tax neutrality if valid economic reasons exist
V2620-22
Requirements for the application of the special regime for the exchange of securities and non-monetary contributions
V2360-22
Requirements for applying the special regime for non-monetary contributions and exchange of securities in Personal Income Tax
V2328-22
Non-cash contributions may be subject to special regime if residency, shareholding and valid economic reasons are met
V0852-22
Absorption merger may qualify for special regime if valid economic reasons exist
V3209-21
A merger may qualify for special regime if valid economic reasons exist
V2784-21
V2400-21
Fusion and split may qualify for special tax regime if conditions met
V2264-21
Absorption merger may qualify for special tax regime if valid economic reasons exist
V0942-21
Full spin-off may qualify for special tax regime if LIS requirements and valid economic reasons are met
V0761-21
Possibility of applying special regime for share exchange and asset contribution under legal requirements
V0757-21
A share swap between EU entities may qualify for special IS regime
V0654-21
Merger could qualify for IS special regime if commercial and economic requirements are met
V0317-21
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