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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Análisis de la interrupción y el cómputo del plazo de prescripción del Impuesto sobre Sucesiones ante solicitudes de prórroga
V1680-25
IVA deduction possible for prior renovations if economic activity intent proven
V3172-23
The transfer date of real estate via private document affects the start of the limitation period
V1665-23
Cannot extend four-year period to compensate pandemic-related losses
V0581-23
Statute of limitations for IIVTNU depends on date of possession or deed execution
V0067-23
R&D&i tax credits must be reported in the tax return for the period in which they are incurred
V1882-22
Deduction for disabled workers to be claimed in year of entitlement, not award year
V1510-22
Consolidation of ownership does not expire due to the expiration of the acquisition of bare ownership
V0499-22
2011 tax return cannot be amended to claim main residence deduction
V3082-21
Statute of limitations for undue payment refunds does not run from the finality of the TEAR resolution
V2591-21
Surcharge for supplementary tax returns will be 15% if more than 12 months have elapsed
V2589-21
Home purchase expenses cannot be carried forward to subsequent tax years
V1743-21
Se pueden deducir cuotas de IVA no admitidas en una inspección si no han pasado cuatro años
V0397-21
Surplus from the award of seized assets is subject to a four-year statute of limitations as a refund of undue payments
V0056-21
Se pueden deducir cuotas de IVA soportadas siempre que no hayan transcurrido cuatro años desde su nacimiento
V3243-20
Supporting documents for Personal Income Tax (IRPF) must be kept until the Administration's right to determine the tax debt has expired
V1640-19
El plazo de prescripción del ITP en expedientes de dominio se computa desde la fecha del propio expediente
V0300-17
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