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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Fiscal neutrality regime applicable to contribution of a business branch or assets
V5237-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
Transfer of customer list and machinery without staff or premises is VAT liable
V5088-26
The contribution of a line of business may qualify for the tax neutrality regime if it constitutes an autonomous economic unit
V5079-26
Requisitos para la neutralidad fiscal en escisiones totales no proporcionales
V5074-26
La transmisión de participaciones en una filial puede estar sujeta a IVA según la naturaleza de la operación
V1526-26
Fiscal neutrality cannot apply if commercial accounting is not maintained
V5004-26
La transmisión de la totalidad de acciones de una entidad puede estar no sujeta al IVA si transmite una unidad económica autónoma
V1305-26
Contribution of an activity branch may qualify for fiscal neutrality if it forms an autonomous economic unit
V1049-26
Partial divestment of a business line may qualify for fiscal neutrality
V1039-26
Transfer of shareholdings may be VAT-exempt if it involves transfer of an autonomous economic unit
V1033-26
Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Transfer of a dental clinic as an independent economic unit is VAT-exempt
V1002-26
Non-proportional total split not covered by fiscal neutrality if segregated assets do not form autonomous business units
V0863-26
Non-proportional total split not covered by tax neutrality if assets do not constitute existing business lines
V0862-26
Capital gain arises in IRPF from transfer of lottery administration between spouses
V0865-26
Separation of activities may qualify for fiscal neutrality if activity branch and participation criteria are met
V0868-26
Retail business transfer may qualify as non-cash contribution to a business line
V0809-26
Non-cash contribution of a business line may qualify for fiscal neutrality
V0815-26
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
Fiscal neutrality regime applicable to transfer of business activity to a company
V0795-26
Contribution of a business line may qualify for fiscal neutrality if it forms an autonomous economic unit
V0769-26
Fiscal neutrality regime not applicable if split does not form a separate activity branch
V0768-26
Fiscal neutrality cannot apply in a non-proportional total split without distinct business activities
V0751-26
Total non-proportional split requires differentiated activity branches for fiscal neutrality
V0736-26
Inmobiliar activity contribution may qualify for fiscal neutrality
V0741-26
Partial spin-off may qualify for fiscal neutrality if a business segment is transferred
V0744-26
Transfer of a property after two years of uninterrupted rental is exempt from VAT
V0705-26
Partial spin-off only qualifies for IS tax neutrality if autonomous activity branches are proven
V0715-26
Total non-proportional spin-off not covered by tax neutrality
V0669-26
No fiscal neutrality in non-proportional total splits without autonomous activity branches
V0656-26
Total non-proportional spin-off requires segregated assets to form activity branches for fiscal neutrality
V0630-26
Commercial centre contribution may qualify as activity branch contribution
V0607-26
Dissolution of a community of goods may be exempt from VAT if transferring an autonomous economic unit
V0534-26
IVA treatment depends on whether the land contribution forms an autonomous economic unit
V0505-26
Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist
V0492-26
Partial spin-offs require distinct activity branches for tax neutrality
V0416-26
Property and equipment transfers are VAT liable, but productive unit transfer is not
V0388-26
Total non-proportional spin-off requires distinct business branches for fiscal neutrality
V0372-26
Fiscal neutrality not applicable in corporate split if no distinct business activities
V0369-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Contribution of a business activity may qualify for fiscal neutrality if it constitutes an autonomous economic unit
V0299-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
Splitting isolated immovable assets does not constitute a business activity for fiscal neutrality
V0209-26
Contribution of business activities could qualify for tax neutrality
V0164-26
Transfer of a separate economic unit may be exempt from VAT and covered by a special non-cash contribution regime in income tax
V0049-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Fiscal neutrality cannot apply in non-proportional total split without activity branches
V0034-26
Contribution of a business branch may qualify for fiscal neutrality
V0009-26
Contribution of a business activity to a new company may qualify for fiscal neutrality
V0008-26
No fiscal neutrality in non-proportional total splits if segregated assets do not form autonomous business units
V0015-26
A rental business contribution may qualify for fiscal neutrality
V0016-26
Posibilidad de aplicar el régimen de neutralidad fiscal en escisiones parciales financieras y aportaciones de rama de actividad bajo requisitos específicos
V0004-26
La transmisión de una unidad económica autónoma puede estar no sujeta a IVA
V2596-25
Requisitos para la neutralidad fiscal en operaciones de escisión parcial según la LIS
V2521-25
Requisitos para acogerse al régimen de neutralidad fiscal en operaciones de fusión y escisión
V2502-25
Requisitos para aplicar el régimen de neutralidad fiscal en la aportación de una rama de actividad
V2485-25
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