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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 50 results.
Dissolution of community of property without tax excess due to documented legal acts
V0458-26
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
Dissolution of community with excess adjudication treated as swap
V2480-25
Dissolution of community of property with excess allocation may be taxable under documented legal acts
V2431-25
Dissolution of community of goods with monetary compensation may be taxed under documented acts
V1783-25
Tax treatment of the dissolution of communities of property and excesses in adjudication
V1524-25
Taxation of the dissolution of non-business community property
V1220-25
Dissolution of community of property without excess adjudication not subject to inheritance tax
V0943-25
Assignment of rural properties by share exchange in undivided ownership via onerous property transfers
V0753-25
Community member's acquisition of co-owner shares constitutes a chargeable transfer
V0623-25
The dissolution of non-business joint ownerships may be taxed as documented legal acts
V0039-25
Dissolution of joint property ownership through equivalent lots is subject to Stamp Duty
V2597-24
Dissolution of joint property ownership may incur Stamp Duty if allocation is proportional or involves compensated excesses
V2212-24
Dissolution of joint property ownership without excess adjudication is subject to Stamp Duty
V1592-24
Dissolution of joint property with excess adjudication may be subject to AJD tax rather than onerous transfers
V0871-24
The dissolution of communities of property through equivalent lots shall be taxed under documented legal acts
V1016-23
The dissolution of joint ownership communities may be subject to Stamp Duty or onerous transfers depending on the case
V0135-23
Dissolution of joint property communities with excess allocation subject to Stamp Duty
V0058-23
Dissolution of joint property ownership with excess adjudication may be subject to AJD tax if equivalence requirements are met
V1307-22
Dissolution of joint property ownership via equivalent lots subject to Stamp Duty rather than onerous transfers
V0876-22
Dissolution of joint property communities via equivalent lots is subject to Documented Legal Acts tax
V0578-22
Dissolution of joint property ownership with excess allocations may trigger Stamp Duty if compensation involves common assets
V0403-22
Dissolution of joint property ownership with equivalent lots is subject to Documented Legal Acts tax
V0143-22
Taxation of documented legal acts in the simultaneous dissolution of multiple communities of property
V0053-22
Dissolution of joint ownership through equivalent lots subject to Documented Legal Acts tax
V2889-21
V2340-21
Dissolution of joint ownership with cash compensation is subject to Stamp Duty
V2219-21
Dissolution of joint ownership communities without excess adjudication is subject to AJD tax and does not trigger IRPF capital gains
V2021-21
Dissolution of joint property ownership is not subject to Income Tax or Property Transfer Tax if allocation is proportional
V1941-21
Dissolution of joint ownership with excess adjudication may be subject to AJD if certain requirements are met
V1901-21
Dissolution of joint ownership with cash compensation subject to Stamp Duty rather than onerous transfers
V1625-21
The dissolution of communities of property is subject to Stamp Duty if there are no excesses in adjudication or if the special rule is met
V1213-21
Dissolution of joint ownership without excess allocation is not subject to ITP or IIVTNU
V2811-20
Excess adjudication in the dissolution of joint property communities is subject to ITP, gifts, or documented legal acts
V0196-20
Dissolution of joint property subject to AJT if excess adjudication is compensated in cash
V0198-20
Dissolution of joint property ownership may be subject to Stamp Duty or transfer taxes
V0036-20
Dissolution of joint property ownership only subject to tax on documented legal acts if avoidable excess adjudication is avoided
V0762-19
Dissolution of joint property ownership subject to Stamp Duty, provided there are no avoidable excess adjudications or exchanges
V0549-19
Dissolution of property communities without business activity may only incur AJD tax if ownership shares are respected
V0347-19
Non-inevitable excess allocations in the dissolution of joint ownership are subject to onerous transfers tax
V0110-19
Dissolution of joint property ownership may be subject to transfer tax if avoidable excess adjudication or swaps occur
V2848-18
Dissolution of joint ownership must be handled separately to avoid taxation on onerous transfers
V1999-18
Dissolution of joint ownership communities subject to AJD tax if allocations are proportional
V1345-18
Dissolution of joint ownership communities with different owners subject to taxation based on the nature of the allocation
V0432-18
Dissolution of joint ownership assets taxed via documented legal acts if allocation is proportional
V1667-17
Dissolution of joint property ownership without excess allocation does not trigger capital gains for Income Tax
V0349-17
Dissolution of joint property ownership may be subject to Stamp Duty or Capital Gains Tax
V0041-17
Dissolution of joint ownership communities without business activity is taxed via documented legal acts
V1966-15
Dissolution of joint ownership without excess allocation is not subject to Income Tax or Property Transfer Tax
V2438-14
Dissolution of joint ownership without excess adjudication is not subject to IRPF or IIVTNU
V1729-14
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