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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Modificaciones a los artículos 3, 4, 5, 6, 9, 10, 13, 15, 17, 21, 26 y 30 de los Estatutos de la Sociedad Europea para la financiación de material ferroviario (EUROFIMA), adoptadas el 16 de octubre de 2025. Texto consolidado de los Estatutos de EUROFIMA.
BOE-A-2026-9877
Merger by absorption may qualify for the European Company special regime subject to commercial and tax requirements
V1773-23
A share swap between EU entities may qualify for special IS regime
V0654-21
Non-cash contributions may apply under special regime if participation and economic motives are met
V3611-20
Asset contributions may qualify for LIS special regime if legal and economic conditions are met
V2359-20
Non-cash contributions may qualify under LIS special regime
V1120-20
Cross-border mergers may qualify for special regime if valid economic reasons exist
V0386-20
Mergers between companies may qualify for special regime if carried out for valid economic reasons
V2086-19
Merger could qualify for special regime under Law 3/2009 with valid economic reasons
V2045-19
Merger of a German entity may qualify for special CIT regime if legal requirements and valid economic reasons are met
V2253-18
Total demergers may qualify for special tax regime if carried out for valid economic reasons
V1338-18
Mergers of collective investment schemes may qualify for the special LIS regime if requirements are met
V0754-18
A total demerger may qualify for special tax regime if legal and economic requirements are met
V0566-18
V0369-18
Economic rationale allows special merger regime in Spain
V2435-17
Requirements for applying the special non-cash contribution regime (Art. 87 and 89.2 LIS)
V4916-16
Special tax regime for total demergers applicable if LIS requirements and valid economic reasons are met
V3458-16
Merger operation may qualify for special Corporate Tax regime if commercial and economic requirements are met
V3415-16
Possibility of applying the special demerger regime under commercial conditions and valid economic grounds
V2613-16
Exchange regime may apply if LIS Art 80 conditions met
V2355-16
Special non-cash contribution regime applicable if LIS requirements met
V1097-16
Mergers with valid economic reasons may qualify for the special Corporate Tax regime
V0461-16
Tributación de la escisión de una sociedad luxemburguesa en España según el Convenio de Doble Imposición
V3147-15
Change of registered office precludes special merger regime if not a European Society
V0928-15
Mergers and demergers of European Companies may qualify for special tax regime if legal requirements and valid economic reasons are met
V0669-15
Value swaps and absorption mergers may qualify for LIS special regime
V0573-15
Special merger regime applicable if the operation has valid economic grounds
V0005-15
A branch of activity may qualify for the special regime if it constitutes an autonomous economic unit
V3128-14
Merger may qualify for special tax regime if commercial requirements and valid economic reasons are met
V2981-14
Merger of European companies may qualify for special regime if valid economic reasons exist
V2564-14
Special merger regime applicable if operation meets commercial requirements and has valid economic reasons
V2170-14
Merger may qualify for special regime if commercial requirements are met and valid economic reasons exist
V2176-14
Potential application of the special regime for European Companies when contributing a business division under certain requirements
V1880-14
Special spin-off regime applicable if operation meets commercial requirements and has valid economic grounds
V1127-14
Luxembourg merger may qualify for special reorganisation regime if valid economic reasons exist
V0791-14
A fully owned merger may qualify for special tax regime if commercial and economic conditions are met
V0309-14
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