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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Over-65s’ home sale exemption depends on proving real residence
V1678-26
Acquisition value of a home depends on whether purchase was onerous or profitable
V1137-26
Dissolution of community of property without tax excess due to documented legal acts
V1113-26
Release of a co-borrower in a mortgage loan is subject to documented legal acts tax
V0985-25
Gain or loss on patrimonial valuation upon condominium dissolution
V0570-25
Reinvestment exemption available if ex-spouse retains habitual home after divorce
V0490-25
Dissolution of community with monetary compensation may be taxable under documented legal acts
V0349-25
La división horizontal y la disolución de condominio no generan ganancias patrimoniales en el IRPF si se respetan las cuotas
V3129-23
The dissolution of co-ownership with cash compensation shall be taxed for AJD on 95% of the reference value
V2496-23
The dissolution of a community of property with the adjudication of indivisible estates is not subject to Transfer Tax or Real Estate Transfer Tax
V2506-23
Declaration of new works and horizontal division are taxed independently as documented legal acts
V2446-23
The dissolution of a co-ownership with excess adjudication is subject to VAT if the transferor is a business entity
V1888-23
The dissolution of co-ownership with excess adjudication compensated in cash is subject to Stamp Duty (AJD) and not to Transfer Tax (TPO)
V1696-23
Dissolution of co-ownership with property allocation is not subject to onerous transfer tax if unavoidable excesses occur
V1625-23
La disolución de condominios con excesos inevitables tributa por AJD y no por transmisiones onerosas
V1612-23
Dissolution of co-ownership with unavoidable excess allocation will be taxed via documented legal acts
V0322-23
Release of a co-debtor in a mortgage is subject to Stamp Duty
V0051-23
Dissolution of co-ownership with excess adjudication compensated by debt is subject to AJD tax, not TPO
V0027-23
La disolución de condominio con compensación en dinero tributa por AJD y no por transmisiones onerosas
V2399-22
La disolución de condominios con excesos inevitables tributa por AJD y no por transmisiones patrimoniales onerosas
V2096-22
Award of property share upon dissolution of condominium not a capital gain
V1605-22
La disolución de condominio con exceso de adjudicación compensado con deuda hipotecaria tributa por Actos Jurídicos Documentados
V1358-22
La disolución de condominio con exceso de adjudicación compensado en metálico tributa por Actos Jurídicos Documentados
V1208-22
No se puede aplicar la exención por reinversión si la vivienda vendida dejó de ser habitual hace más de dos años
V0548-22
La disolución de comunidades de bienes con lotes equivalentes tributa por actos jurídicos documentados
V0143-22
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