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Base Imponible Del Ahorro — evolución doctrinal DGT
evolution::base-imponible-del-ahorro
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Gain or loss on usufruct and bare property must be calculated separately
V1331-26
Loss from sale of a vessel is deductible only if not due to normal use or consumption
V1323-26
La baja en una cooperativa y la devolución de capital tributan como ganancia o pérdida patrimonial
V0120-26
A loss can be claimed in personal income tax following judicial dissolution of a company
V2615-25
La exención por reinversión en vivienda habitual permite la adquisición de la nueva vivienda hasta dos años antes de la venta de la anterior
V2618-25
Sale of a segregated plot from inherited land creates capital gain or loss
V2556-25
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence
V2554-25
Decline in share listing does not imply patrimonial loss without dissolution and liquidation
V2482-25
Requisitos para la exención por reinversión en vivienda habitual y aplicación de la reducción por antigüedad
V2424-25
Requisitos para la exención por reinversión en vivienda habitual
V2423-25
Property sale classification depends on production and human resources organisation
V2470-25
Loss of capital can be attributed to judicial dissolution
V2420-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain
V2256-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Condiciones para la sujeción al IVA en la venta de terrenos y distinción entre patrimonio privado y empresarial
V2128-25
Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation
V2127-25
Loss on share decline cannot be recognised without company dissolution and liquidation
V2125-25
Gains and losses from the dissolution of companies can be offset
V2084-25
Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder
V2089-25
La exención por transmisión de vivienda habitual caduca si transcurren más de dos años desde que dejó de ser residencia habitual
V1975-25
Different acquisition dates and values to calculate capital gain for inherited and purchased property shares
V1976-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
Repair and conservation costs do not increase property acquisition value
V1934-25
Agency fees can be deducted from property transfer value
V1858-25
Losses from a deceased relative cannot be offset by heirs in personal income tax
V1863-25
Loss from property sale offsets savings income base
V1878-25
Exemption not applicable if residence ends more than two years ago
V1885-25
La titularidad de las ganancias patrimoniales se determina según las normas de titularidad jurídica y las pruebas aportadas
V1874-25
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
V1793-25
Sale of a non-residential property generates capital gain or loss
V1800-25
Exemption not applicable for property sold more than two years after ceasing to be habitual residence
V1737-25
Donation of part of habitual home to spouse creates capital gain or loss
V1677-25
Use the Autonomous Community's verified value as acquisition value for income tax
V1629-25
La exención por reinversión requiere que la vivienda sea habitual (residencia de tres años o circunstancias excepcionales)
V1642-25
Losses from foreign exchange fluctuations governed by one-year period under LIRPF article 33.5(e)
V1613-25
Requirements for exemption due to reinvestment in habitual residence and proof of residency
V1641-25
Reduction of Disposition Transitoria Novena not applicable
V1466-25
Possibility of applying reinvestment exemption when acquiring 50% ownership of a new habitual home
V1470-25
Acquisition value of inherited property for IRPF includes succession tax and costs
V1469-25
Reinvestment exemption not applicable if sold property is not the taxpayer's habitual residence
V1455-25
Acquisition value of inherited property includes succession tax and related costs
V1463-25
Improvements to inherited property increase acquisition value for capital gain calculation
V1392-25
Acquisition value of property set by autonomous community after ITP review
V1393-25
Dividends are treated as mobile capital income in savings base
V1336-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Sale of inherited property creates capital gain or loss on savings base
V1257-25
V1232-25
Full write-off of shares due to capital reduction results in a patrimonial loss
V1196-25
Los rendimientos de seguros de vida integran la base imponible del ahorro y pueden compensarse con saldos negativos de ganancias y pérdidas patrimoniales
V1180-25
The owner is taxed on rental income regardless of the assignment of the right to collect
V1111-25
La concesión de una opción de compra y la posterior venta generan dos alteraciones patrimoniales distintas
V1046-25
El IRPF pagado no se considera tributo inherente a la adquisición de participaciones sociales
V1073-25
No procede la exención por vivienda habitual si la transmisión se realiza transcurridos más de dos años desde que dejó de ser residencia habitual
V1043-25
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