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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 52 results.
La exención por vivienda habitual requiere que el cambio de domicilio sea una necesidad imperativa, no una opción
V1406-26
Gifts of real estate generate capital gains or losses except in cases of habitual residence
V1413-26
The exemption for primary residence following a divorce requires that the property has been the habitual residence of the transferor at the time of sale or during the two preceding years
V1409-26
Exemption not applicable if property sold more than two years after ceasing to reside in it
V1260-26
Exemption for homes applies to full ownership, not usufruct for those over 65
V1244-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Exemption for habitual residence not applicable without residence in last two years
V1036-26
Contribution of a private asset to a marital society creates capital gain or loss
V0963-26
Exemption for habitual residence not applicable to rented property portion
V0933-26
Exemption for habitual residence cannot apply to economic activity land
V0648-26
Exemption for habitual residence lost after two years
V0217-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Exemption for sale of habitual home available within two years of moving out
V0074-26
Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence
V2554-25
Exemption not applicable if residence ends more than two years ago
V1885-25
Exemption for habitual residence cannot be claimed without full ownership for three years
V1618-25
Exemption not applicable if more than two years have passed since leaving habitual residence
V1043-25
Exemption for main residence cannot be applied if effective residence requirements are not met
V2152-24
Main residence exemption requires change of address to be a necessity rather than a choice
V2059-24
Exemption for main residence does not apply without three years of continuous residence
V1818-24
Exemption for main residence does not apply to usufructuary without full ownership
V1792-24
Requirements for special IRPF regime and home purchase exemption on reinvestment
V1616-24
Exemption for main residence does not apply if sale occurs more than two years after ceasing to reside there
V1398-24
Exemption for main residence cannot be applied without holding full ownership for three years
V1246-24
Exemption for principal residence does not apply if sale occurs more than two years after ceasing to reside there
V0966-24
Exemption for primary residence does not apply if the property has not been the main residence in the two years prior to sale
V0611-24
Exemption for main residence does not apply if the property was not the taxpayer's residence in the two preceding years
V0340-24
Main residence tax exemption for those over 65 does not apply to usufruct without full ownership
V0066-24
Exemption for primary residence may apply after divorce if the remaining spouse maintains residency
V2742-23
Main residence tax exemption cannot be applied if the property is rented as tourist accommodation
V0578-23
The exemption for primary residence does not apply if the sale is carried out more than two years after ceasing to reside in it
V1904-22
Leasing of property for third-party tourist exploitation is subject to 21% VAT
V0845-22
Only the proportional share of capital gains from selling a hotel-use property may be exempt if reinvested in a main residence
V0796-22
Capital gains from property and shares taxed unless exempted by age or dependency
V0635-22
Exemption for main residence may apply to capital gains from undivided shares for those over 65
V0594-22
Exemption for sale of main residence cannot be applied if it has ceased to be so for more than two years
V0517-22
Exemption for main residence does not apply if sale occurs more than two years after moving out
V0525-22
Exemption for main residence for those over 65 does not apply to the transfer of usufruct
V0314-22
Donation of bare ownership of primary residence by those over 65 may be exempt from Income Tax
V2988-21
No exemption for main residence if the property was not the taxpayer's residence in the two years prior to sale
V2475-21
No hay exención por vivienda habitual si la propiedad no fue residencia habitual en los dos años anteriores a la venta
V1259-21
Exemption for main residence does not apply if the property has not been a residence in the two years prior to sale
V1099-21
The exemption for primary residence does not apply to the proportional part of the gain from the rented area
V0307-21
Individuals over 65 may apply IRPF exemption when donating their primary residence
V3535-20
No se aplica la exención por vivienda habitual si la venta ocurre más de dos años después de dejar de residir en ella
V3157-20
La donación de la parte de una vivienda habitual puede estar exenta si el donante es mayor de 65 años o dependiente
V2691-20
Se puede aplicar la exención por vivienda habitual para mayores de 65 años sobre su porcentaje de titularidad
V2474-20
Residence tax determined by presence or economic activities; exemption requires habitual home and reinvestment
V2045-20
La exención por vivienda habitual para mayores de 65 años requiere haber ostentado el pleno dominio durante tres años
V2002-20
No se aplica la exención por vivienda habitual si la venta ocurre más de dos años tras el divorcio
V1734-20
The exemption for primary residence may be applied to the gain from a segregated estate if the requirements are met
V1571-20
La donación de la nuda propiedad de una vivienda genera una ganancia o pérdida patrimonial en el IRPF
V1491-20
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