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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 102 results.
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Proportional total split of a company may qualify for tax neutrality
V5225-26
Neutral tax regime possible in non-proportional total split
V5211-26
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de elementos patrimoniales o ramas de actividad
V5037-26
Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Proportional total split may qualify for fiscal neutrality if LIS requirements met
V0904-26
Non-proportional total split not covered by tax neutrality if assets do not constitute existing business lines
V0862-26
Non-proportional total split not covered by fiscal neutrality if segregated assets do not form autonomous business units
V0863-26
Fiscal neutrality cannot apply in a non-proportional total split without distinct business activities
V0751-26
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
Full spin-off of a company may qualify for fiscal neutrality if shareholder proportions are maintained
V0692-26
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
Full merger and spin-off may qualify for tax neutrality if legal and economic conditions are met
V0627-26
Total non-proportional spin-off requires segregated assets to form activity branches for fiscal neutrality
V0630-26
Total non-proportional spin-off may qualify for fiscal neutrality if segregated assets constitute autonomous business lines
V0562-26
Partial spin-offs require distinct activity branches for tax neutrality
V0416-26
Total non-proportional spin-off requires distinct business branches for fiscal neutrality
V0372-26
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
Possibility of applying fiscal neutrality regime in spin-offs, business branch contributions and financial spin-offs
V0297-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
Requirements for fiscal neutrality in the contribution of business branches
V0230-26
Contribution of business activities could qualify for tax neutrality
V0164-26
Full spin-off cannot benefit from tax neutrality if it precedes a donation
V0139-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Fiscal neutrality cannot apply in non-proportional total split without activity branches
V0034-26
No fiscal neutrality in non-proportional total splits if segregated assets do not form autonomous business units
V0015-26
La escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS y el ámbito mercantil
V2583-25
Full spin-offs may qualify for tax neutrality if LIS requirements are met
V2404-25
Partial spin-off of a business activity may qualify for fiscal neutrality
V2372-25
Total demergers may qualify for the tax neutrality regime if they meet the requirements of the LIS
V2373-25
Total spin-offs may qualify for tax neutrality if conditions are met
V2385-25
Total spin-offs may qualify for tax neutrality if LIS requirements are met
V2397-25
Full spin-off may qualify for tax neutrality if LIS requirements are met
V2311-25
Non-cash contribution may qualify for fiscal neutrality if it forms an autonomous economic unit
V2313-25
Partial split regime possible for autonomous business segment
V2268-25
Requirements for fiscal neutrality in partial splits: need for an autonomous activity branch
V2027-25
Requirements for the application of the tax neutrality regime in total spin-off operations
V2040-25
Full split of a company may qualify for fiscal neutrality if requirements are met
V1957-25
V1958-25
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones parciales de ramas de actividad
V1743-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación no dineraria de ramas de actividad
V1741-25
Requisitos para la aplicación del régimen de neutralidad fiscal en escisiones totales
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
Total severance not proportionate requires segregated assets to constitute activity branches
V0549-25
Full split of a company may qualify for tax neutrality if LIS requirements are met
V0401-25
Non-proportional total split may qualify for fiscal neutrality if segregated assets constitute business units
V0342-25
Full spin-off of a company lacks fiscal neutrality if segregated assets do not constitute business branches
V0311-25
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
Proportional total split of a family business: applies fiscal neutrality regime
V2504-24
Proportional total split of real estate society qualifies for tax neutrality regime
V2442-24
The total spin-off of a single-member company may qualify for the tax neutrality regime if legal requirements are met
V0926-24
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