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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 137 results.
Exemption depends on date risks and benefits are transferred
V5184-26
El valor de transmisión de participaciones sociales será el resultado contable si no hay vinculación
V5146-26
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
La transmisión de participaciones en una filial puede estar sujeta a IVA según la naturaleza de la operación
V1526-26
Transmitted share value may be the higher of net worth or market capitalisation
V1419-26
La transmisión de la totalidad de acciones de una entidad puede estar no sujeta al IVA si transmite una unidad económica autónoma
V1305-26
Transfer of shareholdings may be VAT-exempt if it involves transfer of an autonomous economic unit
V1033-26
Dividends may be exempt if participation and holding period requirements are met
V0747-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
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
Dividends from share transfers may qualify for wealth tax exemption
V2218-25
Requirements for the 95% reduction in Gift Tax upon the transfer of shares
V2001-25
Sale of shares in Canary water communities taxed as capital gain or loss
V1152-25
Payment of a breach indemnity constitutes a patrimonial loss in personal income tax
V0023-25
Holding without staff or premises: patrimonial status and LIS article 21 exemption
V2367-24
6% share transfer in holding company may qualify for LIS art. 21.3 exemption
V1907-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Arbitral award income after expropriation may be deemed income from transfer of shares
V1242-24
Acquisition value of shares in patrimonial companies includes undistributed profits
V1105-24
Transient regime of LIS applies only to holdings >20M€ not reaching 5%
V0886-24
Dividends from Spanish share sales taxed at 19% in Spain for Brazilian residents
V3252-23
Fiscal neutrality maintains original values and acquisition dates in non-cash contributions
V2597-23
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
Full split not covered by tax neutrality if preparatory for donation or inheritance
V2332-23
Negative income from transfer of shares cannot be taxed if exemption conditions met
V1899-23
Tratamiento de los beneficios por transmisión de participaciones para la exención en el Impuesto sobre el Patrimonio
V0515-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Losses from share deterioration not deductible if exemption criteria met
V2434-22
Transfer of shares exempt from VAT and ITP unless there is an intent to evade property tax
V2058-22
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
Exemption possible for transfer of participations if conditions met
V3148-21
Positive income from share transfer may be exempt if conditions met
V3147-21
Exemption possible in transfer of shares under participation and residency requirements
V2568-21
Exemption from corporate tax on share transfer depends on the recipient entity not being a patrimonial entity
V2353-21
Exemption applies only to undistributed profit growth for patrimonial entities
V2265-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Capital gain from sale of shares may be exempt from corporate tax
V1816-21
Dividends from share sales may be exempt if the entity is not a patrimonial company
V2800-20
Doubtful tax exemption for transfer of shares in non-resident entities
V2335-20
Exemption applies only to undistributed profits if the holding company is a patrimonial entity
V2100-20
Transmitted value of non-traded shares must be market value or, alternatively, the higher of net worth or capitalisation
V1826-20
Negative gains from share transfers included in taxable base if exemption conditions not met
V1729-20
Exemption possible for transfer of shares if participation and residency criteria met, except where the company is a patrimonial entity
V1397-20
Possibility of applying exemption in the transfer of shares under Article 21 of LIS
V0536-20
Requisitos para mantener la reducción del 95% en el ISD por donación de participaciones
V0322-20
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
La ganancia por la transmisión de acciones puede estar exenta si se cumplen los requisitos de participación y tributación de la LIS
V3543-19
La ganancia por la transmisión de acciones puede estar exenta si se cumplen los requisitos del artículo 21 de la LIS
V3542-19
V2988-19
La aportación de inmuebles con subrogación en contratos de gestión puede estar no sujeta al IVA
V2899-19
Requisitos para la aplicación de la exención por dividendos y transmisión de participaciones (Art. 21 LIS)
V2714-19
Requisitos para la exención por la renta positiva en la transmisión de participaciones (Art. 21 LIS)
V2162-19
Requisitos para aplicar el régimen especial de aportaciones no dinerarias de participaciones sociales
V1880-19
Análisis de la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V1135-19
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