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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Property transfer for storage units may be subject to VAT if exemption is waived
V5152-26
Gift of primary residence and annexes may be exempt from income tax if donor is over 65 or has severe dependency
V0976-26
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
No imputation of immovable rental income for unconstructed land area
V1932-25
Requirements for a garage to be considered habitual residence
V1906-25
VAT deduction for storage unit purchases depends on professional use
V1807-25
Relief for reinvestment depends on whether job transfer requires move
V1821-25
Taxation of separating a storage unit from a parking space
V1784-25
Garage taxed at 10% VAT if sold with property on same plot or development
V0713-25
Charges to reserves not included in taxable base under accounting policy changes or error corrections
V2506-24
Costs of a storage room and up to two parking spaces may be considered reinvested amounts
V2103-24
Se pueden reinvertir cantidades en un trastero y hasta dos plazas de garaje para la exención de vivienda habitual
V1484-24
La bonificación del 99% del IS alcanza a la promoción de viviendas de protección oficial y sus garajes o trasteros vinculados
V0578-24
La escisión de patrimonio para iniciar una nueva actividad no permite aplicar el régimen de neutralidad fiscal
V3305-23
Rental of property with garage and storage exempt from VAT if tenant is a physical person using it as residence
V1659-18
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