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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Retail business transfer may qualify as non-cash contribution to a business line
V0809-26
Acquisition date for calculating value increase is the date the transferring entity acquired ownership
V1766-24
Non-cash contributions may be subject to special regime if residency, shareholding and valid economic reasons are met
V0852-22
Exchange regime possible if LIS requirements and valid economic reasons met
V0794-21
Possibility of applying the special regime for share exchange or non-cash contributions based on control level
V1405-20
Non-cash contributions require at least 5% shareholders' equity
V0384-20
Non-cash technological platform contribution may qualify for special reorganisation regime
V2978-19
Posibilidad de aplicar el régimen especial de canje de valores y escisión bajo el cumplimiento de los requisitos de la LIS
V2157-19
Exchange regime applicable if LIS requirements and valid economic reasons met
V2066-19
Special share exchange regime applicable if LIS requirements and valid economic motives met
V2010-19
Possibility of applying the special regime for non-monetary contributions under valid economic grounds
V2255-18
Non-cash contributions may be eligible under special regime if LIS requirements are met
V0364-18
Posibilidad de aplicar el régimen especial de canje de valores bajo el cumplimiento de requisitos legales y motivos económicos válidos
V2861-17
Requirements for eligibility for the special merger regime: commercial compliance and valid economic reasons
V1942-17
Mergers may qualify for special Corporate Income Tax regime if commercial requirements and valid economic reasons are met
V0243-17
A business line may qualify for the special regime if it constitutes an economic unit
V5024-16
Non-monetary contributions may apply under special regime if conditions met
V4919-16
Special regime for share exchanges and mergers may apply if valid economic reasons exist and legal requirements are met
V1304-16
Special spin-off regime applicable if LIS requirements are met and valid economic reasons exist
V0606-16
Exchange and non-cash contributions may apply under special regime if legal requirements are met
V3916-15
The special spin-off regime may be applied if a branch of activity with its own organization and valid economic reasons is segregated
V1944-15
Mergers may qualify for special tax regime if they meet commercial requirements and have valid economic reasons
V1094-15
Special securities exchange regime applicable if LIS requirements are met and valid economic reasons exist
V0910-15
Special regime for total demergers may apply if LIS requirements are met and valid economic reasons exist
V0897-15
Merger of an inactive company may qualify for special regime if valid economic reasons exist
V0089-15
Mergers may qualify for special tax regime if carried out for valid economic reasons
V2802-14
Special asset contribution regime may apply if valid economic reasons exist
V2703-14
Mergers, splits and asset transfers may qualify for special IS regime under specific conditions
V2215-14
Special regime for non-monetary contributions may apply if legal requirements and valid economic reasons are met
V1826-14
Non-cash share contribution may qualify for special reorganisation regime
V1683-14
A merger may qualify for special tax regime if carried out for valid economic reasons rather than tax advantage
V1679-14
Special regime for non-monetary contributions applicable if TRLIS requirements and valid economic reasons are met
V1317-14
Mergers may qualify for special Corporate Tax regime if carried out for valid economic reasons
V1126-14
Luxembourg merger may qualify for special reorganisation regime if valid economic reasons exist
V0791-14
Asset contributions may qualify for special regime if participation requirements and valid economic reasons are met
V0224-14
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