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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
No rental income arises from the cancellation of participation in an absorption merger of a fully owned subsidiary
V0183-26
Exemption possible for share transfers if LIS article 21 conditions met
V0081-26
Possibility of applying transmission exemption to contingent price
V0062-26
Requisitos para la exención en la transmisión de participaciones según el artículo 21 de la LIS
V2646-25
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Exemption from positive income possible on share sale if conditions met
V2433-23
Dividends and capital gains from share transfers may be exempt if conditions in LIS article 21 are met
V2400-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Requirements for exemption from Corporate Tax on transfer of shares
V1880-22
Exemption possible for share transfer if conditions met
V1867-22
Exemption possible for transfer of shares if conditions met and entity is not patrimonial
V3193-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Exemption from corporate tax on share transfer depends on the recipient entity not being a patrimonial entity
V2353-21
Artistic donations to a foundation may be exempt from corporate and personal income tax under Law 49/2002
V2334-20
Exemption applies only to undistributed profits if the holding company is a patrimonial entity
V2100-20
Possibility of applying exemption in the transfer of shares under Article 21 of LIS
V0536-20
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V2988-19
Requisitos para la exención por la renta positiva en la transmisión de participaciones (Art. 21 LIS)
V2162-19
Análisis de la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V1135-19
Requisitos para la aplicación de la exención por transmisión de participaciones según el art. 21 de la LIS
V2196-18
Reversal of participation impairment occurs on the last day of the tax period and is capped in case of transfer
V0155-17
La renta positiva por la transmisión de participaciones puede estar exenta bajo el artículo 21 de la LIS
V0007-17
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
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
Requirements for the application of the exemption on the transfer of shares (Art. 21.3 LIS)
V4299-16
La renta positiva por separación de socios puede estar sujeta a la exención del artículo 21 de la LIS si se cumplen los requisitos
V4247-16
La exención por transmisión de participaciones no se ve limitada por el ajuste extracontable del artículo 30.6 TRLIS
V3532-16
V0447-16
Posibilidad de exención en la ganancia por la transmisión de una participación del 35% según el art. 21 de la LIS
V3707-15
Entity may apply exemption for share transfer if minimum capital percentage is met
V3141-15
La exención de la transmisión de participaciones puede aplicarse si el valor de adquisición es superior a 20 millones de euros
V3072-15
Entity may benefit from exemption on share transfer if conditions met
V2760-15
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