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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V2583-25
Las escisiones totales pueden acogerse al régimen de neutralidad fiscal si cumplen los requisitos de la LIS y el ámbito mercantil
V2404-25
V2397-25
V2385-25
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones parciales de ramas de actividad
V2372-25
Las escisiones totales pueden acogerse al régimen de neutralidad fiscal si cumplen los requisitos de la LIS
V2373-25
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones totales
V2311-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación no dineraria de ramas de actividad
V2313-25
V2268-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
The total demerger of a company may qualify for the tax neutrality regime if it meets the requirements of the CIT Act and the commercial scope
V2025-25
Requirements for the application of the tax neutrality regime in total spin-off operations
V2040-25
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de escisión total
V1958-25
Posibilidad de aplicar el régimen de neutralidad fiscal en operaciones de escisión total
V1957-25
V1743-25
V1741-25
V1698-25
La aportación de ramas de actividad puede acogerse al régimen de neutralidad fiscal si constituyen unidades económicas autónomas
V1604-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de ramas de actividad
V1581-25
Proportional total demerger may qualify for the tax neutrality regime of the CIT Act if mercantile requirements are met
V1504-25
Possibility of applying the tax neutrality regime in total demergers under the requirements of the CIT Act
V1502-25
Proportional total demerger may qualify for the tax neutrality regime under the CIT if legal requirements are met
V1500-25
La neutralidad fiscal en escisiones totales no proporcionales requiere que los patrimonios segregados constituyan ramas de actividad
V0549-25
Possibility of applying fiscal neutrality regime in partial spin-offs
V0211-25
Requirements for a total spin-off to be considered tax-neutral under the LIS
V0155-25
The total spin-off of an entity into two new ones may qualify for the tax neutrality regime under certain conditions
V0042-25
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