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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 163 results.
Financial entities: new IRS reference rates for mortgage and early repayment valuations
BOE-A-2026-18770
Agri-food SMEs and entrepreneurs: access to participatory loans via the Agroinnpulso 2026 Line
BOE-A-2026-18411
Financial entities: publication of IRS reference rates for July 2026 for market value calculation
BOE-A-2026-17569
R&D intensive SMEs: procedure to defer and split payments of state loans without collateral
BOE-A-2026-16807
Resolución de 16 de julio de 2026, de la Secretaría de Estado de Industria, por la que se publica el Acuerdo del Consejo de Ministros de 14 de julio de 2026, por el que se establecen las condiciones específicas de financiación aplicables a los contratos de préstamos participativos concedidos con cargo al Mecanismo Reinicia+ FEPYME DANA PLUS.
BOE-A-2026-15924
Financial institutions to apply new reference rates for mortgage loans from 1 July 2026
BOE-A-2026-14750
Exemption from Wealth Tax depends on economic activity and asset allocation
V5117-26
Resolución de 1 de junio de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-12605
Resolución de 4 de mayo de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-10424
Reinvestment exemption applies if new home purchased within two years of sale, even with foreign financing
V1026-26
No obligation to report loans on financing platforms without representative securities
V0993-26
Resolución de 1 de abril de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-8216
Resolución de 2 de marzo de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-5864
Funds from loan for new primary residence may be considered reinvested
V0517-26
Resolución de 2 de febrero de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-3290
Online lending platform not exempt from VAT if limited to information supply
V0316-26
Resolución de 2 de enero de 2026, del Banco de España, por la que se publican los índices y tipos de referencia aplicables para el cálculo del valor de mercado en la compensación por riesgo de tipo de interés de los préstamos hipotecarios, así como para el cálculo del diferencial que se ha de aplicar para la obtención del valor de mercado de los préstamos o créditos que se cancelan anticipadamente.
BOE-A-2026-835
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Deductibility of participative loan interest depends on group affiliation
V2152-25
Loans to relatives may be deemed business assets if given at market value and necessary
V1787-25
Calculation of patrimonial gain and reinvestment exemption for primary residence
V1683-25
Transfer of a credit right at a price below nominal may cause a patrimonial loss
V1230-25
No income in kind if employee mortgage conditions are replaced with standard terms
V1041-25
Fees charged by third parties for loan management are subject to VAT
V0862-25
Loans from a company may be economically relevant assets for inheritance tax exemption
V0329-25
Requirements for VAT exemption on mediation services in financial transactions
V0079-25
The relationship between lenders and the borrower may affect the deductibility of interest on participating loans
V0048-25
Deterioration of loans to Mexican subsidiary not deductible until liquidation, when loss is deductible under art. 21.8 LIS
V2346-24
Total value of new home may be considered reinvested even when using third-party financing
V2183-24
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
Interest on loans for purchasing shares or bonds is not deductible for Personal Income Tax
V1875-24
Non-resident German taxpayer liable to Spanish IP due to real obligation from German company shares with Spanish property exceeding 50% of assets
V1704-24
Debt acknowledgement is exempt from ITPAJD regardless of the document used
V1686-24
In the deduction pro rata for financing services, only agreed interest is included in the denominator
V1639-24
Loans to financial institution employees with below-market interest rates constitute benefits in kind
V1520-24
Benefit-in-kind from preferential interest loans is attributed to the individual holding employee status
V1213-24
Loans with below-market interest rates remain benefits in kind even without an employment relationship
V0991-24
Tax treatment of cryptoasset income: capital gains, capital returns and airdrops
V0648-24
Loans between individuals are exempt from ITPAJD but require a tax return filing
V0357-24
Right to tax deduction for main residence investment maintained when replacing mortgage with a family loan
V0375-24
Mortgage novations regarding interest rates or terms are exempt from AJD, but other modifications are taxable
V0137-24
Reinvestment exemption for primary residence applies even if the new property is purchased before the old one
V0036-24
Contributions to protected assets exceeding limits allow for tax base reductions over the following four years
V3193-23
Loans granted by a holding company may be considered business assets if necessary to generate income
V3101-23
Loans with interest rates below market rates for employees constitute employment income in kind
V2986-23
Interest from the transfer of own capital is ineligible for the 30% reduction based on generation period
V2586-23
Loans with special conditions maintain their classification as benefits in kind following dismissal
V1969-23
Loans with interest rates below market rates constitute benefits in kind from employment income
V1681-23
Interest on loans from related parties may be capitalised as part of inventory value
V1559-23
Loans from financial institutions to employees at below-market interest rates constitute benefits in kind
V1524-23
Proportional deductibility of interest on a single mortgage following loan consolidation
V1455-23
Tax benefits for mortgage subrogations and novations maintained for real estate lenders
V0612-23
Tax benefits for mortgage subrogation and novation maintained for real estate lenders
V0611-23
Right to tax deduction for main residence investment maintained after loan novation without increasing principal
V1900-22
Linked parties must determine market value of loans under LIS article 18
V1871-22
Mediation services in subrogations and novations are exempt if the agent performs active duties
V1333-22
Venture capital entities are considered taxable persons for VAT if they grant loans on a continuous basis
V1326-22
Gift of habitual home by those over 65 may be exempt from income tax; loan losses require specific legal conditions
V1189-22
Tax deduction for investment in startups requires subscription of shares or holdings, even via credit contribution in capital increases
V0794-22
Tax relief for investment in start-ups requires the subscription of shares or holdings
V0795-22
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