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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Farm land expropriations before material urbanisation are exempt from VAT
V5428-26
La expropiación de un inmueble heredado genera una ganancia o pérdida patrimonial en el IRPF
V1555-26
Capital gain from expropriation must be recognised upon occupation of the property
V1079-26
Capital gain from increased justiprecio in expropriation charged to the tax period when the judicial resolution becomes final
V0987-26
Resolución de 22 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación realizada por el registrador de la propiedad de San Cristóbal de La Laguna n.º 2-Área Metropolitana de Santa Cruz de Tenerife, por la que en un procedimiento administrativo de expropiación forzosa con solicitud de inmatriculación de una finca en favor del Cabildo Insular de Tenerife suspende la inscripción del acta de ocupación y pago por el defecto su
BOE-A-2026-4159
V0057-26
Gain or loss from expropriation is recognised in the year of occupation
V2286-25
Capital gain from expropriation is recognised in the year of occupation
V0758-25
Temporary occupation indemnity relates to agricultural activity earnings
V0475-25
Compensation for the compulsory purchase of a property used for economic activity constitutes a capital gain or loss
V2474-24
Tax treatment of compulsory purchase compensation depends on ownership at the time of occupation
V1510-24
Arbitral award income after expropriation may be deemed income from transfer of shares
V1242-24
Las indemnizaciones por expropiación de una comunidad de bienes se atribuyen a cada copropietario según su participación
V3265-23
Rectification of Personal Income Tax and Savings and Investment Tax may be requested following the reimbursement of excess late payment interest received
V2988-23
Urbanised plots delivered under expropriation subject to 21% VAT
V3189-21
Increase in compensation for forced expropriation after death subject to Inheritance Tax
V3337-16
Revenue from expropriation arises when risks and benefits are transferred; delay interests are not subject to VAT
V1043-15
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