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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 91 results.
VAT arises on transfer of intangible assets regardless of final price
V1523-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Reduction of capital gain from taxi licence sale upon retirement possible
V1021-26
Sale of a taxi licence gives capital gain or loss subject to IRPF
V0982-26
Reduction cannot apply if activity continues after permanent disability
V2124-25
Sale of a taxi licence generates taxable capital gain or loss
V1292-25
Reduction of taxi licence transfer to relatives possible under objective estimation
V1135-25
Requirements for reducing capital gain from taxi licence transfer
V0523-25
Reduction for taxi licence transfer cannot be applied if no economic activity is being carried out
V1350-24
Applicability of the reduction for the transfer of intangibles under the tax consolidation regime
V2297-23
The retirement reduction may be applied to the transfer of a taxi license even if working as an employee
V2060-23
Transfer of auto-taxi licence following active retirement is deemed a cessation of activity rather than retirement-motivated
V0440-23
Sale of a taxi licence generates a capital gain or loss within the savings tax base
V1565-22
Article 23 LIS reduction cannot be applied to income from know-how transfers
V0837-22
Disability tax reduction cannot be applied if self-employed taxi activity continues
V0687-22
Capital gains tax reduction applicable to the sale of a taxi licence due to permanent disability
V0425-22
Transfer of a taxi licence may qualify for reduction on transfer of intangible assets
V0024-22
Potential reduction in capital gains from taxi licence transfers due to permanent disability
V3056-21
Requirements for reducing capital gains from the transfer of taxi licences
V2927-21
Reduction of capital gains from taxi licence sales is not permitted without meeting legal requirements
V2778-21
Article 23 LIS reduction inapplicable to biosimilar drug licensing if classified as formulas or know-how
V1777-21
Retirement tax reduction unavailable for taxi licence transfer if activity continues
V1429-21
Reduction for know-how transfer cannot be applied to tax years starting from 2018
V3286-20
Capital gains tax reduction may apply to the transfer of taxi licences upon retirement
V3069-20
Reduction for taxi licence transfer not applicable if retirement occurs under the civil servants' pension scheme
V1914-20
Civil companies with commercial purposes may be subject to Corporate Tax and apply the Section 23 reduction if they created the asset
V1765-20
Retirement tax reduction cannot be applied if the licence is transferred while maintaining compatible activity
V1384-20
Sector restructuring tax relief cannot be applied when transferring an auto-taxi licence
V0783-20
Article 23 LIS reduction cannot be applied to know-how transfers
V0273-20
Article 23 LIS reduction cannot be applied if the contract does not specify the transfer of intangibles
V3502-19
Donating a taxi licence may qualify for an Income Tax reduction
V3273-19
Retirement tax reduction cannot be applied if taxi licence is transferred while continuing the activity
V2782-19
Capital gains tax reduction unavailable when transferring taxi licence to brother-in-law
V0783-19
The reduction for donation of real estate is not applicable if the donor does not carry out an economic activity
V3000-18
Retirement tax reduction inapplicable if license transfer is not motivated by cessation of activity
V1880-18
Income from patent licensing may qualify for the Article 23 CIT reduction
V1883-18
Certain intangible assets may qualify for the Canary Islands Investment Reserve under provision C
V0492-18
Industrial designs materialized in drawings, models or plans may entitle the reduction under Article 23 LIS
V3254-17
Retirement tax relief does not apply if the license transfer occurs after the cessation of activity
V3185-17
Tax reduction for taxi licence transfers following retirement and cessation of activity may apply
V3108-17
Retirement tax relief maintained on taxi licence transfers if activity is not restarted
V3111-17
Transfer of an intangible between related parties valued at cost for VAT and market value for Corporate Tax
V2439-17
Article 23 LIS reduction may apply to know-how income in franchises under certain requirements
V1860-17
The reduction in capital gains from the transfer of a taxi license may be applied if it is due to retirement
V1821-17
Capital gains tax reduction may apply to the sale of taxi licences upon retirement
V0880-17
Retirement tax reduction cannot be applied to taxi licence transfers if the activity continues
V0504-17
Negative adjustments for intangible assets may be made following the transfer of an interest in an entity
V5459-16
V5417-16
Sale of single payment rights generates capital gains or losses in the savings tax base
V5335-16
Language teaching methods cannot be classified as know-how for Corporation Tax reduction
V5016-16
Requirements for the special regime for contributions of business lines and intangible asset reductions
V4797-16
Article 23 LIS reduction inapplicable to software licensing involving inseparable ancillary services
V4794-16
Industrial designs may qualify for tax base reduction upon transfer of intangibles
V4234-16
Article 23 of the Corporate Tax Act reduction may apply to income from know-how licensing
V4232-16
No maximum time limit for transferring taxi licences to claim retirement tax relief
V4218-16
Reduction in capital gains tax may apply to taxi licence transfers due to permanent disability
V4052-16
Transfer of taxi licence and vehicle generates capital gains or losses for Personal Income Tax
V3669-16
Article 23 LIS reduction cannot be applied to know-how transfers if they are ancillary to software
V3227-16
40% tax base reduction for know-how transfer applicable following a demerger
V1788-16
Transferring taxi licence and vehicle to a spouse triggers capital gains or losses for Income Tax purposes
V1520-16
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