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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Bonus from fund transfers taxed as mobile capital income
V5176-26
Real estate or financial investments with protected wealth do not trigger tax loss if certain conditions are met
V1011-26
Tax arises on capital reduction date with investment fund shares return
V0238-26
Investment fund holdings replicating the same index are not homogeneous
V2234-25
Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules
V0508-25
Reimbursements of investment funds in protected Catalan wealth are subject to IRPF
V0335-25
Purchase of investment funds with protected capital does not require public deed, but contributions do
V0307-25
Determination of the Non-Resident Income Tax taxpayer in German real estate investment funds
V0167-25
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
No international fiscal transparency or income attribution applies to EU harmonised investment funds
V0480-24
Determination of the location of holdings in investment funds for Wealth Tax applicable to non-residents
V2551-23
Share exchange in fund fusion may be tax-neutral if LIS requirements met
V2146-23
Automatic class substitution in investment shares based on investor age generates no income for IRPF, IS or IRNR
V1293-22
French alternative investment funds can claim tax residency under IRNR special regime
V0676-22
No mandatory to file Model 720 for foreign investment funds marketed in Spain
V1499-20
No taxation required for non-resident on foreign fund holdings
V1177-18
Duty to declare IRPF when work income exceeds 1,000 euros and there are patrimonial losses
V2522-17
Posibilidad de acogimiento al régimen especial de IS en fusiones de sociedades hacia fondos de inversión
V1500-17
La gestión de fondos extranjeros por una gestora española no determina, por sí sola, la residencia fiscal ni el establecimiento permanente
V0129-17
Posibilidad de aplicar el régimen especial de neutralidad fiscal en fusiones de sociedades hacia fondos de inversión
V4914-16
Aplicabilidad del diferimiento por reinversión en IIC extranjeras cotizadas en bolsas europeas
V4596-16
Posibilidad de acogimiento al régimen especial de fusiones para IIC bajo cumplimiento de requisitos
V3237-16
Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime
V0773-15
V0649-15
Non-residents can operate without providing NIF using specific investment accounts
V1505-14
Domicilio obligatorio para entidades de inversión colectiva en modelo 720
V0119-14
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