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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 187 results.
Use the Autonomous Community's verified value as acquisition value in income tax
V5305-26
Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
Sale of parking spaces from municipal land subject to VAT but exempt
V5161-26
V5160-26
Exemption for transfer of habitual home applicable to segregated property part
V1666-26
Exemption for property transfer allowed for those over 65
V1387-26
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
Gift of primary residence and annexes may be exempt from income tax if donor is over 65 or has severe dependency
V0976-26
Gains from property transfers not deductible or compensable
V0932-26
Non-proportional total split not covered by fiscal neutrality if segregated assets do not form autonomous business units
V0863-26
Hotel charging points may be considered complementary services under certain conditions
V0593-26
A garage cannot be considered a habitual residence for tax purposes
V0429-26
Resolución de 3 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Valencia n.º 8, por la que se suspende la inscripción de una escritura de compraventa de una cuota indivisa de un local en planta baja que se concreta en el uso exclusivo y excluyente de garaje y trastero.
BOE-A-2026-4613
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Resolución de 29 de diciembre de 2025, de la Secretaría General Técnica, por la que se publica el Convenio con Euromaster Garaje Escaño, para el desarrollo de estancias formativas del Centro Integrado de Formación Profesional Reina Victoria Eugenia de Melilla.
BOE-A-2026-367
V2252-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Requirements for a garage to be considered habitual residence
V1906-25
Relief for reinvestment depends on whether job transfer requires move
V1821-25
Taxation of separating a storage unit from a parking space
V1784-25
La exención por mayores de 65 años tras un divorcio depende de si la vivienda mantiene la consideración de habitual según la jurisprudencia
V1707-25
Requirements for the exemption on the transfer of primary residence for persons over 65 years of age
V1480-25
VAT deduction for employee car park rentals and no species remuneration under collective use
V1446-25
Sale of a garage may be exempt from income tax if conditions for assimilation to habitual residence are met
V0670-25
Inversion of the passive subject not applicable to garage works in property communities
V0320-25
10% VAT rate applied to renovation works in owner communities under specific conditions
V0194-25
Garage renovation costs for a studio may be deductible for Income Tax and VAT under specific conditions
V2659-24
Charges to reserves not included in taxable base under accounting policy changes or error corrections
V2506-24
Sale of parking spaces by a local authority is subject to VAT, but may be exempt or subject to waiver of exemption
V2404-24
Second parking space and storage room without associated dwelling taxed at 21% VAT
V2149-24
Costs of a storage room and up to two parking spaces may be considered reinvested amounts
V2103-24
10% VAT rate applies to renovation or refurbishment works on buildings primarily used for residential purposes
V2078-24
Reduced 10% VAT rate applies to garage space and storage room acquired individually alongside a dwelling
V1799-24
Acquisition value verified by the Autonomous Community must be used for Personal Income Tax (IRPF)
V1666-24
Storage rooms and up to two parking spaces may qualify for main residence reinvestment exemption
V1484-24
Reinvestment exemption may apply if house and garage were acquired in the same transaction
V1444-24
Calculating capital gains or losses on the sale of inherited property
V1210-24
Purchase of a garage by an individual may be subject to ITP if the transaction is exempt from VAT
V0950-24
Purchase of a garage may be subject to ITP if the transaction is subject to but exempt from VAT
V0958-24
Asset transfers upon company dissolution are subject to VAT as they do not constitute an autonomous economic unit
V0905-24
The sale of a parking space constitutes a capital gain included in the savings tax base
V0715-24
99% Corporate Tax relief applies to social housing developments and linked garages or storage rooms
V0578-24
Depreciation of a parking space requires it to be used for business purposes and not for private use
V0495-24
Exemption on sale of main residence for those over 65 requires proof of effective residence
V0399-24
Transfer of unlinked garages and storage rooms subject to 21% VAT
V0306-24
10% reduced VAT rate applies to garage renovation works in property communities
V0235-24
Parking spaces on plots separate from the dwelling are subject to 21% VAT
V3298-23
Reinvestment exemption for main residence may apply following divorce if requirements are met
V3191-23
Garages and storage rooms not linked to the dwelling may be exempt from AJD if they do not exceed 30% of the total usable area
V3059-23
A garage in a separate building is not considered part of the primary residence for Personal Income Tax purposes
V2544-23
VAT accrual on the supply of goods generally occurs when possession is made available to the purchaser
V1836-23
The dissolution of a co-ownership with economic compensation generates a capital gain for the beneficiary co-owner
V1807-23
VAT deduction for real estate fees remains possible after cessation of activity during asset liquidation
V1637-23
Asset allocation in the dissolution of community property is subject to onerous transfer tax if there are excesses in allocation
V1392-23
Exchange of land for future construction taxed at 21% for the plot and 10% for dwellings and outbuildings
V1363-23
Reduced 10% VAT rate applicable to renovation and repair works for homeowners' associations
V0496-23
Sale of converted commercial garages subject to 21% VAT if not sold alongside dwellings
V0283-23
Delivery of new parking spaces after contract nullity may be subject to VAT or ITP/AJD
V2648-22
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