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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
El devengo del IVA en la transmisión de activos intangibles se produce en la transmisión, permitiendo el uso de una base imponible provisional
V1523-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Reduction of capital gain from taxi licence sale upon retirement possible
V1021-26
Sale of a taxi licence gives capital gain or loss subject to IRPF
V0982-26
La adjudicación de un intangible al socio único en una disolución está sujeta a IVA
V0961-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Reduction cannot apply if activity continues after permanent disability
V2124-25
Sale of a taxi licence generates taxable capital gain or loss
V1292-25
Reduction of taxi licence transfer to relatives possible under objective estimation
V1135-25
No surge fondo de comercio en una donación si el valor de los activos es superior a las deudas asumidas
V0582-25
Requirements for reducing capital gain from taxi licence transfer
V0523-25
Possible classification of compensatory payments in a development ARC as business profits or royalties
V0119-25
Authorisation of lottery licence to Ltd: general profit regime in IRPF and possible fiscal neutrality under Article 87 LIS
V2389-24
Los servicios contratados en España para ser prestados en el extranjero pueden computar en la base de la deducción audiovisual
V0089-24
Applicability of the reduction for the transfer of intangibles under the tax consolidation regime
V2297-23
Asset contribution regime may apply if LIS requirements and valid economic reasons are met
V3598-20
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
Los diseños industriales materializados en dibujos, modelos o planos pueden dar derecho a la reducción del artículo 23 LIS
V3254-17
Las inversiones en concesiones administrativas de obra pública pueden materializar la RIC según los requisitos de la Ley 19/1994
V0062-17
La transmisión de un dominio de internet genera ganancias o pérdidas patrimoniales en el IRPF
V3329-16
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