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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
50% rental reduction possible if property is for a specific physical person
V5331-26
No reduction for economic activity income via community of goods
V5327-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Contributor must prove acquisition value to calculate capital gain
V0944-26
Spending on a disabled person's essential needs not deemed a disposal for tax benefits
V0693-26
'Plus of social security' deemed worker contribution for IRPF reduction limits
V0591-26
Fiscal benefits available for protected patrimony if disability threshold met
V0208-26
Limits on reductions for protected assets and pension plans for disabled persons are independent
V0030-26
No legal kinship bars tax relief for familial relationships
V1650-25
Minimum for descendants not applicable if annual income exceeds 8,000 euros
V1099-25
Fiscal benefits cannot be claimed for future contributions in a single deed
V0913-25
Acquisition of shares in a FCPE is deemed income in kind
V0606-25
Calculation of the yield from a life insurance policy for survival and exclusion of transitory reductions
V0027-25
Requirements for applying fiscal neutrality in social share contributions
V0731-24
Deductions for pension fund contributions under Beckham regime not allowed
V2126-23
Move to Switzerland does not bar ISD relief if LIP conditions met
V2833-21
Electricity self-consumption with generator over 100 kW subject to Special Electricity Tax
V0065-21
Tax treatment of capital reductions in IRPF depends on whether from profits or contributions
V3375-20
Posibilidad de aplicar la exención del artículo 21.3 de la LIS en reducciones de capital con devolución de aportaciones
V1822-18
Tratamiento fiscal de la devolución de aportaciones en reducciones de capital
V2682-17
Posibilidad de aplicar el régimen especial de aportaciones no dinerarias y mantener reducciones por empresa familiar bajo ciertos requisitos
V1735-17
V1005-17
V1002-17
El rescate de un seguro de vida tributa como rendimiento del capital mobiliario y permite reducciones transitorias
V0323-17
Exemption required for property tax to apply succession and donation reductions
V4338-16
No procede la retención en reducciones de capital por amortización de participaciones que consistan en devolución de aportaciones
V3840-16
Possibility of applying 40% reduction to pension and collective insurance benefits from different years
V2216-16
Fiscal reductions and temporary tax relief not applicable to unit-linked life insurance withdrawals
V1778-15
Property contributions do not affect IP exemption or ISD reductions
V0690-15
95% donation reduction possible for bare property of shares and subsequent domain consolidation
V0428-15
DGT lacks competence to address Madrid region's imposable base reductions
V0117-15
Exemption for foreign work applies if recipient is non-resident and country has double taxation treaty
V3217-14
Life insurance return calculated by deducting premiums from the received capital
V2253-14
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