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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
No deduction in IRPF for adaptations to a family member's home
V1087-26
State deduction for accessibility works in habitual home not available
V2255-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
Additional third provision of Royal Decree 233/2013 applies to determining social housing parameters
V2993-23
No obligation to withhold Income Tax on online sports betting prizes
V3033-21
There is no reduction or exemption in the ITPAJD for the acquisition of a dwelling under state regulations
V2329-21
EU non-residents may opt for regional regulations where shares were located
V0505-21
Rendimientos de una sociedad civil en el País Vasco tributados por el IRPF si el socio reside en territorio común
V3160-20
Non-residents in third countries may apply regional rules for movable assets
V3114-20
Non-residents in third countries may apply Andalusian tax rules for movable assets
V3115-20
Residents in third countries may opt for regional regulations for Inheritance Tax
V1256-20
Non-residents in third countries may apply regional property donation rules
V0282-20
No obligation to withhold Income Tax on raffle prizes organised under Law 13/2011
V0255-20
State tax exemption for residential leases does not apply in Guipúzcoa
V3124-19
Non-residents in non-EU or EEA countries subject to Wealth Tax under state regulations
V0725-19
V0676-19
Income tax reductions available for voluntary social welfare scheme contributions if mutual fund requirements are met
V0392-19
DGT limits its interpretive competence to state regulations rather than those of the Andalusian Autonomous Community
V0403-18
Rental assistance for social emergencies provided by an Autonomous Community is exempt from Income Tax
V1420-17
No state restrictions on the availability of a property received via donation
V0619-17
No state income tax deduction available for repair works in rented properties
V0424-17
Employer-paid health insurance premiums may be exempt from Income Tax up to €500 per person per year
V3302-16
Medical insurance premiums may be exempt from Income Tax if legal limits are met
V3300-16
Losses from regional tax regimes can be offset in state tax return after move of residence
V3298-16
Non-UE/European non-residents can choose between national or regional wealth tax rules
V3054-16
Exemption from Capital Gains Tax on business donations requires 10-year holding period under state regulations
V2864-16
State Inheritance Tax regulations must apply when inheriting assets from an Andorran resident
V2415-16
Potential application of Wealth Tax exemption for Galician reduction on share donations
V3664-15
Non-EU or EEA residents taxed on donations solely under state regulations
V1081-15
Potential application of state and regional tax reductions for the donation of a pharmacy
V3103-14
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