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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 112 results.
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Release of a co-borrower in a mortgage loan is subject to documented legal acts tax
V0985-25
Debtor substitution in a property sale is not subject to AJD graduated tax
V0745-25
Online financial fraud: IRPF loss only imputable if article 14.2.k) LIRPF conditions met
V2493-24
Intermediary companies shall be liable for VAT if acting as consignees in their own name
V2455-24
Being an authorised signatory on a bank account does not, in itself, trigger tax liability
V2373-24
Loss from Latvian crowdfunding platform insolvency not computable in 2023 IRPF
V2097-24
The subject of seizure shall be the promissory note from the moment of its delivery to the debtor supplier of the Public Treasury
V1925-24
UK LLP classified as ERAR; 5% IRNR on Singapore interests under ES-Singapore CDI
V1825-24
Rules for upwardly adjusting the VAT taxable base following the recovery of bad debts
V1638-24
Payment of debt as a joint and several liable party only constitutes a capital loss once the right of reimbursement is exhausted
V1329-24
Right to tax deduction for principal residence investment maintained when replacing a mortgage loan
V0821-24
Non-payment of a debtor does not automatically result in a patrimonial loss
V0535-24
Debt forgiveness between dependent companies does not generate expense or income if aligned with shareholder participation
V2431-23
Failure to repay a loan does not automatically generate a capital loss without meeting legal requirements
V2237-23
New owners may be liable for IBI through tacit legal mortgage or subsidiary liability
V2111-23
Payment as a guarantor does not automatically constitute a patrimonial loss
V2103-23
The payment of third-party debts due to derivative liability constitutes a credit right and not a deductible expense
V1856-23
Impairment of a loan against a related party is not deductible unless specific requirements are met
V1859-23
Loss on uncollected credits after insolvency procedure completion
V1099-23
Deduction for main residence cannot be applied if property ownership is lost
V1029-23
VAT taxable base may be reduced for secured debts if definitive uncollectibility is proven
V0691-23
Assumption of debt via capital reduction is not subject to ITP/AJD if there is no release of debtors
V0588-23
66% deduction possible for joint mortgage instalments if remaining debt is proven to be a loan from co-owners
V0489-23
Any legally admissible means of evidence may be used to prove debt collection claims
V0209-23
Any legally admissible means of evidence may be used to prove claims for uncollectible invoices
V0212-23
Release of a co-debtor in a mortgage is subject to Stamp Duty
V0051-23
Full deduction of mortgage instalments possible if taxpayer proves they also settle debts of co-debtors
V2323-22
Funds transferred by an ex-spouse may be classified as a loan rather than a gift
V2219-22
Right to tax deduction for main residence maintained when replacing a mortgage loan
V1929-22
Payment by an indemnifier for an amount less than the principal debt does not generate a patrimonial gain
V1161-22
Release of a co-debtor in a mortgage loan is subject to Stamp Duty
V1148-22
Non-payment by a debtor does not automatically cause a patrimonial loss
V1117-22
Non-payment by a debtor does not automatically result in a patrimonial loss
V1098-22
V1061-22
Assumption of debt by a child without consideration may constitute a gift, unless it is a loan repayment
V1039-22
Salaries credits received in insolvency proceedings are not exempt from IRPF
V0777-22
Write-off of uncollectible debt against a related party is deductible if the debtor is in insolvency proceedings and the liquidation phase begins
V0436-22
Seizure of undivided assets is limited to the debtor's share of ownership
V0384-22
Impairment losses on receivables are deductible if the debtor enters insolvency proceedings
V0137-22
100% mortgage deduction possible if other borrower's share is proven to be a loan to the acquirer
V3127-21
Payment as a guarantor creates a credit right, not automatic loss of capital
V3032-21
Only the portion of loan expenses corresponding to the owned share of the property may be deducted
V2971-21
Release of mortgage debtor and dissolution of co-ownership subject to Stamp Duty
V2822-21
100% tax deduction for housing investment possible after divorce under specific conditions
V2107-21
Bad debt relief (Art. 80.4) cannot be applied if the debtor is in insolvency proceedings and the accrual predates the court order
V1907-21
Deduction for principal residence may apply to 100% of loan following dissolution of co-ownership under certain conditions
V0683-21
Release of a mortgage loan co-debtor is subject to Stamp Duty
V3397-20
VAT taxable base may be reduced due to unpaid debts arising from insolvency proceedings in another Member State
V3346-20
Release of co-debtors in a mortgage loan is subject to Stamp Duty
V3116-20
Loss cannot be claimed solely due to non-payment of a debt
V3054-20
75% of loan instalments may be deductible if debt with co-owner is proven
V2972-20
Leasing a garage space is subject to VAT and requires the lessor to register with the tax census
V2877-20
Transfer of shares and assignment of debts are taxable but exempt from VAT
V2683-20
Replacement of issuer with its guarantor constitutes a modifying novation
V2566-20
Reduction in taxable base for compensatory pension payments may apply following the debtor's death
V2063-20
Payment as a joint and several debtor constitutes a capital loss only when the right of reimbursement is exhausted
V1457-20
Loss of capital cannot be recognised without legal requirements
V0993-20
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