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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Share subscription indemnity taxed as capital gain under general base
V1641-26
Company must include market value minus fiscal value in its taxable base
V1094-26
Share buyback and amortisation do not affect capital reserve requirement
V0391-26
Tax arises on capital reduction date with investment fund shares return
V0238-26
Return of contributions via immovable may be treated as capital movable income
V1951-25
Loss recognised on share amortisation in year of capital reduction
V1194-25
Full write-off of shares due to capital reduction results in a patrimonial loss
V1196-25
Return of capital via property may be treated as capital gains
V0938-25
Direct transfer of shares to shareholders is not a split and is taxed as dividend
V0653-25
Separation regime applies if capital reduction affects all shares of a partner
V0378-25
Amortisation of all shares deemed partner separation for tax purposes
V0247-25
Acquisition and write-off of shares may constitute partner separation
V0248-25
The allocation of real estate through capital reduction is subject to VAT and to the corporate operations modality of the Transfer Tax and Documented Legal Acts Tax
V0085-25
FEI cannot claim exemption from ITPAJD under EU Protocol or Art. 45.1.a) TRLITPAJD in capital reduction with return of contributions
V2462-24
Delivery of urban land via capital reduction subject to 21% VAT
V2404-23
Capital reduction with share issuance may be tax-exempt under LIS art. 21
V1648-23
Capital reduction and return of contributions may be treated as capital gains
V0516-22
Dividends following capital reduction subject to retention
V2539-21
Tax treatment of capital reductions in IRPF depends on whether from profits or contributions
V3375-20
La distribución de prima de emisión se asimila a la transmisión de participaciones para la aplicación de la exención del art. 21 LIS
V2043-18
Posibilidad de aplicar la exención del artículo 21.3 de la LIS en reducciones de capital con devolución de aportaciones
V1822-18
La obligación de retención en la devolución de aportaciones depende de si proceden de beneficios no distribuidos
V0091-18
Tratamiento fiscal de la devolución de aportaciones en reducciones de capital
V2682-17
La calificación de la renta por la reducción de capital depende de la normativa interna de México
V1787-17
Fiscal treatment of capital reduction with return of contributions
V1642-17
V1005-17
V1002-17
La distribución de la prima de emisión puede estar exenta bajo el régimen de transmisión de participaciones (art. 21.3 LIS)
V5218-16
Tratamiento fiscal de la distribución de aportaciones, reservas por reducción de capital y resultados por reversión de deterioros
V4953-16
Posibilidad de aplicar la exención por doble imposición en operaciones de separación de socios bajo el cumplimiento de los requisitos del art. 21 LIS
V4502-16
Analysis of the application of the exemption under Article 21 of the LIS in cases of income distribution
V4310-16
V4311-16
No procede la retención en reducciones de capital por amortización de participaciones que consistan en devolución de aportaciones
V3840-16
Aplicación de la exención en la transmisión de valores y presunción de elusión según el art. 314 LMV
V1408-16
Capital reduction with share capital return deemed as share transfer and may be exempt under LIS Art. 21
V2978-15
Distribution of reserves via issuance of shares and cash treated as return of capital
V0728-15
Excess in the tax treatment of capital reduction and share exchange returns
V2538-14
Exemption applies only if capital reduction stems from undistributed profits
V0949-14
Tratamiento tributario de la devolución de aportaciones y reparto de beneficios de una sociedad en Marruecos
V0130-14
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