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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 10 results.
Resolución de 5 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad de Plasencia, por la que se deniega la cancelación de una hipoteca solicitada mediante instancia por caducidad.
BOE-A-2026-13168
Resolución de 26 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad interino de Quintanar de la Orden, por la que se deniega la cancelación de una hipoteca solicitada mediante instancia por caducidad.
BOE-A-2026-12834
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
El derecho a la deducción del IVA puede nacer con las adquisiciones preparatorias si existe intención de destinarlas a una actividad económica
V3172-23
La suspensión de plazos por la COVID-19 no permite extender el plazo de cuatro años para compensar pérdidas patrimoniales
V0581-23
No se aplica la inversión del sujeto pasivo en la transmisión de terrenos con cargas urbanísticas cuya afección registral ha caducado
V0763-22
La deducibilidad del IVA en urbanizaciones está condicionada a la condición de empresario y a la intención de venta
V2762-21
El destinatario puede aceptar voluntariamente soportar la repercusión del IVA aunque haya caducado el derecho del emisor
V2688-19
Posibilidad de deducir un porcentaje de IVA superior al 50% en vehículos si se acredita su afectación profesional
V1330-17
Es posible deducir el IVA de inmuebles y garajes destinados al alquiler no residencial
V1126-16
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