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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Resolución de 20 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Zaragoza n.º 11, por la que se deniega la solicitud por instancia privada de la cancelación de un derecho de usufructo vitalicio.
BOE-A-2026-3781
Requirements for the exemption of holdings in entities for Wealth Tax purposes
V1824-25
Contribution of a usufruct to capital subject to VAT if the partner is a business owner and the property is used in their activity
V2576-24
Right of usufruct must be included in Wealth Tax returns
V1580-24
The creation of a usufruct in favor of a company is taxed as income from real estate capital
V1809-23
Creation of a usufruct over securities is presumed to be income from movable capital
V0252-23
Deduction of 3% depreciation on the acquisition cost of a life usufruct is permitted
V2098-20
Life usufruct may be amortised by applying 3 per cent to its acquisition cost
V1785-20
The creation of a usufruct over securities is taxed as income from movable capital
V3437-19
Donating usufruct of shares does not generate capital losses for Income Tax purposes
V2853-19
No imputation of imputed real estate income for the right of use of the family home
V1594-19
Distribution of share premium reserve is fully taxable for the usufructuary of the shares
V0658-19
V0660-19
A usufruct right may be alienated even if it is subject to a preventive attachment annotation
V1320-18
El usufructuario es el sujeto pasivo del IBI cuando coexisten el usufructo y la propiedad
V0475-18
Usufructuary of shares may apply Corporate Tax dividend exemption
V2043-16
The exemption for the transfer of a usufruct right over shares cannot be applied
V1988-15
Creation of a usufruct over securities is taxed as income from movable capital
V1125-15
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