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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Rama De Actividad — evolución doctrinal DGT
evolution::rama-de-actividad
Fiscal neutrality regime applicable to contribution of a business branch or assets
V5237-26
Partial dismemberment of isolated immovable assets does not allow fiscal neutrality
V5244-26
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Contributor's share in proindiviso deemed non-monetary contribution and not an economic activity
V5232-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
Neutral tax regime possible in non-proportional total split
V5211-26
Partial division of isolated assets does not allow access to tax neutrality regime
V5212-26
Partial financial spin-off may qualify for fiscal neutrality if conditions are met
V5158-26
Contribution of a housing rental activity may qualify for fiscal neutrality
V5084-26
The contribution of a line of business may qualify for the tax neutrality regime if it constitutes an autonomous economic unit
V5079-26
Requisitos para la neutralidad fiscal en escisiones totales no proporcionales
V5074-26
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de elementos patrimoniales o ramas de actividad
V5037-26
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones parciales
V5012-26
Loss of donation reduction if entity ceases economic activity
V5011-26
Fiscal neutrality cannot apply if commercial accounting is not maintained
V5004-26
It is possible to access the fiscal neutrality regime by contributing property shares from a community of goods to a company, subject to certain conditions
V1144-26
Possibility of applying fiscal neutrality to the contribution of a business branch to a company
V1091-26
Contribution of an activity branch may qualify for fiscal neutrality if it forms an autonomous economic unit
V1049-26
Partial divestment of a business line may qualify for fiscal neutrality
V1039-26
Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Partial mergers and spin-offs may qualify for fiscal neutrality under certain conditions
V0981-26
Renting property constitutes an economic activity only if a full-time employee is hired
V0978-26
Non-proportional total split not covered by fiscal neutrality if segregated assets do not form autonomous business units
V0863-26
Non-proportional total split not covered by tax neutrality if assets do not constitute existing business lines
V0862-26
Separation of activities may qualify for fiscal neutrality if activity branch and participation criteria are met
V0868-26
Retail business transfer may qualify as non-cash contribution to a business line
V0809-26
Non-cash contribution of a business line may qualify for fiscal neutrality
V0815-26
Partial divestment of an activity branch may qualify for fiscal neutrality
V0811-26
Fiscal neutrality regime applicable to transfer of business activity to a company
V0795-26
Contribution of community property shares to a company may qualify for fiscal neutrality
V0771-26
Fiscal neutrality regime not applicable if split does not form a separate activity branch
V0768-26
Contribution of a business line may qualify for fiscal neutrality if it forms an autonomous economic unit
V0769-26
Partial financial spin-off may qualify for fiscal neutrality if LIS requirements are met
V0752-26
Fiscal neutrality cannot apply in a non-proportional total split without distinct business activities
V0751-26
Partial division of isolated immovable assets does not allow fiscal neutrality regime
V0749-26
Inmobiliar activity contribution may qualify for fiscal neutrality
V0741-26
Requirements for applying the fiscal neutrality regime in partial spin-offs
V0745-26
Partial spin-off may qualify for fiscal neutrality if a business segment is transferred
V0744-26
Total non-proportional split requires differentiated activity branches for fiscal neutrality
V0736-26
Partial spin-off only qualifies for IS tax neutrality if autonomous activity branches are proven
V0715-26
Total non-proportional spin-off not covered by tax neutrality
V0669-26
No fiscal neutrality in non-proportional total splits without autonomous activity branches
V0656-26
Total non-proportional spin-off requires segregated assets to form activity branches for fiscal neutrality
V0630-26
Commercial centre contribution may qualify as activity branch contribution
V0607-26
Total non-proportional spin-off may qualify for fiscal neutrality if segregated assets constitute autonomous business lines
V0562-26
La escisión de un inmueble aislado no permite acogerse al régimen de neutralidad fiscal
V0546-26
Financial splitting of shares may qualify for fiscal neutrality if conditions met
V0474-26
Partial spin-offs require distinct activity branches for tax neutrality
V0416-26
Fiscal neutrality regime applicable to non-monetary contribution of real estate activity branch
V0425-26
Total non-proportional spin-off requires distinct business branches for fiscal neutrality
V0372-26
Partial financial spin-off improperly structured may qualify for fiscal neutrality if conditions of LIS are met
V0376-26
Fiscal neutrality not applicable in corporate split if no distinct business activities
V0369-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Proportional total split of companies may qualify for fiscal neutrality
V0329-26
Possibility of applying fiscal neutrality regime in spin-offs, business branch contributions and financial spin-offs
V0297-26
Contribution of a business activity may qualify for fiscal neutrality if it constitutes an autonomous economic unit
V0299-26
Financial separation of shares may qualify for corporate tax neutrality
V0281-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
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