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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
Companies in Canary Islands: 30 days to adjust budgets to new spending limits
BOE-A-2026-13004
Non-residents may apply the regulations of the Autonomous Community where the funds have been located for the longest period of time
V1515-25
Requirements for the 95% reduction in Inheritance and Gift Tax for the donation of shares
V1136-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
Mortgage debt recognition may be exempt from AJD if VPO requirements are met
V0319-25
Beckham regime: impatriated resident liable for personal ISD obligation
V2345-24
EU officials retain fiscal residence in autonomous community of habitual residence
V0132-24
Autonomous community responsible for donations depends on type of asset donated
V2634-23
Real obligation does not prevent exemption from share participation tax
V2304-21
Los no residentes en países terceros pueden aplicar la normativa autonómica en sucesiones y seguros de vida acumulables
V0958-21
Non-residents in third countries may apply autonomous community rules
V3218-20
Non-residents in third countries may apply autonomous regulations on donations to Spain
V2965-20
Non-residents from third countries may apply autonomous regulations to cash donations in Spain
V2809-20
Possibility of applying regional succession rules for a deceased resident in a third country
V2676-20
Right to apply autonomous succession law for heirs from third countries
V2679-20
Requirements for 95% ISD reduction via share donation to children and application of regional law to non-residents
V1480-20
Non-residents can apply autonomous community rules where funds were held
V0418-20
Application of autonomous regulations in succession cases where the deceased resides in a third country
V0417-20
Non-residents in third countries may apply regional property donation rules
V0282-20
Los residentes en países terceros pueden aplicar la normativa autonómica en el Impuesto sobre Sucesiones
V3060-19
Aplicación de la normativa autonómica en sucesiones para no residentes
V2113-19
Residents in third countries may apply autonomous tax rules
V1256-19
Aplicación de la normativa autonómica en sucesiones de causantes residentes en países terceros
V3193-18
Reglas de aplicación de la normativa autonómica en sucesiones de causantes residentes en terceros países
V3151-18
Non-residents of the EU or EEE may apply autonomous community rules in property donations
V2455-17
Application of regional law based on the location of the highest-value assets in Spain
V1345-17
Non-UE/European non-residents can choose between national or regional wealth tax rules
V3054-16
El derecho a aplicar la normativa autonómica en el ISD está condicionado a la residencia del heredero en la UE o el EEE
V0265-16
Aplicabilidad de la reducción por donación de participaciones en una entidad holding
V0237-16
Normativa applies to community where assets are located
V2660-15
Cannot apply regional rules in succession or donations if resident is from a third country
V2437-15
Imposibilidad de aplicar la normativa autonómica en donaciones de inmuebles situados en Suiza
V2365-15
Possession period determines application of regional rules
V2059-15
Management trusts between a company and its sole shareholder are deemed linked transactions
V1121-14
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