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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Total non-proportional spin-off requires segregated assets to form activity branches for fiscal neutrality
V0630-26
Splitting isolated immovable assets does not constitute a business activity for fiscal neutrality
V0209-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Partial spin-off of real estate activity requires establishment as an autonomous business branch for fiscal neutrality
V2037-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
Transferred tax loss carryforwards are not affected by the Art. 84.2 CIT reduction if no double compensation occurs
V2398-24
Fiscal neutrality not applicable in partial split if original company loses business line
V3320-23
The segregation of real estate shall not constitute a partial demerger if it does not constitute a distinct line of business
V2510-23
Non-proportional total demergers require assets to constitute business lines to qualify for special tax regime
V0892-22
Requirements for the special spin-off regime: the necessity for segregated assets to constitute a pre-existing line of business
V2888-21
Total demergers ineligible for special Corporate Tax regime without establishment of a business line
V2157-21
To apply the special regime for demergers, the segregated assets must constitute a line of business
V3701-20
Tax value of real estate following a demerger is the value held by the transferring entity
V1943-19
The acquirer of assets is not entitled to the refund of the ICIO against the Administration if they are not the owner of the construction
V1841-19
Requirements for the special spin-off regime: the necessity for the segregated assets to constitute a line of business
V2752-14
Special spin-off regime inapplicable if the transferring company does not maintain a line of business
V1265-14
Special spin-off regime cannot be applied if transferred assets do not constitute a line of business
V0307-14
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