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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Energy sector companies: updated technical profiles for Energy Saving Certificates
BOE-A-2026-16993
Orden TED/635/2026, de 23 de junio, por la que se regula el concepto de empresa de gran consumo de energía del sector industrial a los efectos de la contabilización de ahorros de energía final en el sistema nacional de obligaciones de eficiencia energética y en la aplicación de medidas de eficiencia energética alternativas.
BOE-A-2026-13760
Resolución de 23 de abril de 2026, de la Universidad Internacional Menéndez Pelayo, O.A., por la que se publica el Convenio con la Fundación Caja de Ahorros de Santander y Cantabria, para establecer una colaboración para la realización del Ciclo de actividades culturales «Escénicas UIMP en el CASYC».
BOE-A-2026-9694
Lifetime income donation subject to Inheritance and Gifts Tax
V0070-26
Uruguayan pension refunds taxed as income from work in Spain
V1273-25
Energy savings trading brokerage taxed under 'other financial services' heading
V2646-24
Tax neutrality applies to mergers provided the objective is not tax fraud or evasion
V2402-24
Total value of new home may be considered reinvested even when using third-party financing
V2183-24
Returns on joint accounts are attributed to the actual owners of the funds
V1913-24
Transfer of savings between own accounts does not constitute income subject to Personal Income Tax
V3023-23
Transfer of Swiss savings to Spain is tax-free; interest taxed only in Switzerland
V2183-23
Capital losses on savings bank shares cannot be recognised without a change in asset composition
V1617-23
Reinvestment exemption applicable if new home is purchased up to two years before selling primary residence
V1344-23
Reinvestment exemption for new home construction applicable if construction and reinvestment deadlines are met
V1935-22
It is possible to apply the reinvestment exemption even if the new dwelling is partially financed with a mortgage loan
V1835-22
Reinvestment exemption for main residence applies if new home is purchased before selling the previous one
V1836-22
No tax due on transfer of savings from abroad following change of residence
V1960-21
Reinvestment exemption applicable if new home is purchased up to two years before selling the previous one
V1663-21
V1116-21
Non-resident in Spain taxed on Spanish real property
V1043-21
Transferring savings obtained abroad does not constitute a taxable event for Personal Income Tax
V3452-20
V3273-20
Reinvestment exemption applicable if new home was purchased up to two years before selling the old one
V3274-20
Reinvestment exemption applies if proceeds from sale of main residence replace savings used to purchase a new home
V3272-20
Reinvestment exemption applicable if new home was purchased up to two years prior to sale
V2493-20
V3244-19
Reinvestment exemption for main residence applies even if the new property was purchased beforehand
V0887-19
Reinvestment exemption may apply if proceeds from sale of primary residence replenish savings used for new home purchase
V3057-18
Transfer of foreign own funds does not constitute taxable income
V2644-18
Reinvestment exemption applicable if new home is purchased before selling the previous one
V2573-18
V1056-18
No obligation to declare IRPF from discounts on purchases
V0939-17
Transfer of assets due to change of residence has no tax implications for Personal Income Tax
V0908-17
Depositing cash savings into a bank account has no inherent tax implications for Personal Income Tax
V4101-16
Contribution of isolated elements is not a business line, but may qualify for the special regime via non-monetary contribution
V3432-15
Transfer of foreign own funds has no Spanish tax consequences
V2842-15
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