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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 61 results.
Deduction for investment in new assets possible for property used in business
V5385-26
Room and facility amortisation not applicable where continuous availability is intrinsic to hotel services
V5247-26
Operating leases of vessels considered services, not goods delivery
V5246-26
A property awarded by judicial credit cancellation must be valued at market value
V5021-26
The ultrasound machine must be depreciated under group 3 (machinery) with a maximum coefficient of 12 percent
V1411-26
Profit from the sale of a business is attributed based on legal ownership of transferred assets
V0989-26
No possible to offset income indemnification against repair expenses
V0940-26
Innovation technology deduction not applicable to machinery improving production process
V0626-26
Livestock can be written off at production cost with feed index if market value threshold met
V0452-26
Integration of the market value minus fiscal value difference into taxable base in a payment by asset transfer
V0294-26
Roof replacements in farms could be deductible if classified as repair or conservation
V0214-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Acquisition of industrial vessels could trigger Canarias Investment Reserve if letter C conditions met
V0096-26
Transfer of a separate economic unit may be exempt from VAT and covered by a special non-cash contribution regime in income tax
V0049-26
Rental income-linked contingent payments may increase fixed asset value
V0046-26
La amortización del vehículo es deducible en IS bajo requisitos de afectación y el IVA depende de la intención de uso
V2498-25
Heavy industrial vehicles may be classified as external transport elements with a maximum linear coefficient of 16%
V2379-25
Subsidy from vehicle scrapping counted as business income
V2193-25
Investment in fixed assets may qualify for the RIC as an initial investment or under letter C
V2038-25
Electric vehicle depreciation relief not applicable to used vehicles
V1791-25
The subscription of shares in companies carrying out activities in the Balearic Islands may fulfill the investment reserve under specific requirements
V1771-25
La aplicación del régimen de la Reserva para Inversiones en Baleares tras una escisión
V1742-25
La materialización de la RIB en inmuebles para alojamiento de empleados requiere cumplir con las condiciones de afectación de la DA 70
V1594-25
The materialization of the RIB may include the portion of the value corresponding to the building of a property, but not the land
V1588-25
La calificación de un contrato de alquiler con opción de compra como arrendamiento financiero depende de los criterios del PGC
V1557-25
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
To claim professional expenses, they must be linked to income generation
V1233-25
Tax deduction for fixed assets investments in Canary Islands governed by Law 61/1978
V0709-25
Livestock for breeding or milk production is tangible depreciable asset
V0612-25
Fondo de comercio cannot be registered if assets exceed assumed liabilities in a donation
V0582-25
Buildings and castle can be amortised as commercial property at a maximum rate of 2%
V0485-25
Regime of the Balearic Investment Reserve and its link to minims aid
V0340-25
Grapevines and trellis systems may be depreciated through a proposed plan or by justifying their effective depreciation
V0114-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
Authorisation of lottery licence to Ltd: general profit regime in IRPF and possible fiscal neutrality under Article 87 LIS
V2389-24
Purchase of property leased to workers in Balearic Islands not suitable for Balearic Investment Reserve
V2046-24
Possibility of applying amortisation freedom to ongoing investments in a liquefaction plant
V2036-23
Deductibility of vehicle depreciation in corporate tax and VAT allocation
V0097-23
Job creation may realise RIC if conditions met
V1772-21
Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred
V1619-21
Land investment not suitable for RIC without proper allocation
V1205-21
Amortisation and VAT on a tablet are deductible if used exclusively and directly for business purposes
V1112-21
Requisitos para la materialización de la Reserva para Inversiones en Canarias (RIC)
V2692-19
La venta de una oficina de farmacia tributa según la naturaleza de los bienes y la titularidad de la actividad
V0029-19
Requisitos para la deducción del IVA en obras de remodelación de inmuebles
V2742-18
Deducibilidad del IVA en obras de un edificio según la intención de uso del inmovilizado
V1850-18
Requisitos para la aportación de una rama de actividad al régimen especial de la LIS
V2894-17
Reinvestment exemption in vital income requires age of 65+
V1979-17
La adquisición de una oficina puede ser inversión inicial para la RIC bajo ciertos supuestos de la Ley 19/1994
V1909-17
Tratamiento fiscal de la aportación de un negocio de loterías a una sociedad
V0505-17
Las inversiones en concesiones administrativas de obra pública pueden materializar la RIC según los requisitos de la Ley 19/1994
V0062-17
Tratamiento fiscal de la transmisión de una oficina de farmacia: existencias, inmovilizado y fondo de comercio
V4713-16
La transmisión de un dominio de internet genera ganancias o pérdidas patrimoniales en el IRPF
V3329-16
Possibility of applying vitality income exemption to patrimonial gain from pharmacy office sale
V2835-16
El tratamiento fiscal de la venta de una oficina de farmacia depende de si se transmiten existencias o inmovilizado
V0488-16
Possibility of applying reinvestment exemption to lifetime income from pharmacy office sale
V3248-15
VAT deduction for pre-occupation renovation works
V0229-15
Amortisations of third-party adapted software are deductible up to 10% of cost
V3170-14
Purchase of football player federal rights not subject to retention by buyer
V2164-14
Sale of a brand and web domain generates capital gains or losses in personal income tax
V1801-14
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