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Award for reporting state assets taxed as patrimonial gain in IRPF
V1201-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
Broker mortgage costs not deductible from rental income
V1141-26
Use of sports facilities as consideration for land cession deemed as immovable capital income
V1019-26
Life insurance survival payout taxed as capital gains
V0486-25
Separation regime applies if capital reduction affects all shares of a partner
V0378-25
The usufructuary must declare rental income from the community's roof
V0391-25
Life insurance mixed policy in Germany with employer premiums: survival benefit taxed in Spain as movable capital income under CDI ES-DE
V2466-24
Annual bonus is deemed income from work, interest from movable capital or work
V2019-24
Mortgage cancellation costs are deductible from real estate capital income
V1788-24
Scrip dividends via fully paid-up bonus shares do not meet SOCIMI profit distribution requirements
V1576-24
Life insurance benefits taxed as investment income or capital gains depending on their nature
V0231-24
Income from easements is attributed to owners as income from real estate capital
V2500-23
Requirements for applying the personal allowance for ascendants and disability in Personal Income Tax (IRPF)
V1506-23
Rental of rural property for tourism exempt from VAT and classified as real estate income
V1744-22
Expenses assumed by a sibling using a property owned by other siblings are considered income from real estate capital
V1681-22
Objective estimation in transport may be maintained if tourist rentals are treated as capital income
V1610-22
Fiscal treatment of IRA and ROTH IRA: taxation, Wealth Tax and Model 720
V1291-22
Dividends following a capital reduction may reduce the acquisition value of shares
V2597-21
Leasing of rural land is VAT exempt and does not exclude the special agricultural regime
V2557-21
Leasing land for photovoltaic plants: Income tax treatment as real estate income or economic activity, and 21% VAT
V2026-21
The capital reduction regime with refund of contributions applies if the shareholder retains holdings
V1209-21
La salida de un socio mediante reducción de capital con entrega de bienes tributa como ganancia o pérdida patrimonial
V0922-21
La estimación objetiva de un bar es incompatible con la estimación directa si el alquiler de un local se califica como actividad económica
V0854-21
Solo se puede deducir la parte del alquiler proporcional a la superficie destinada a la actividad económica
V0841-21
The lease of rural estates for hunting grounds is taxed at the general VAT rate and constitutes income from real estate capital
V0670-21
Las indemnizaciones por invalidez de un seguro de vida que cubra enfermedad no están exentas de IRPF
V0459-21
Non-resident community shareholder not required to declare IRNR if community makes advance income entry
V0221-21
Las rentas de capital inmobiliario cobradas tras deducirse como saldo de dudoso cobro computan como ingreso
V3301-20
La devolución de aportaciones por reducción de capital puede tributar como rendimiento de capital mobiliario o estar exenta según el origen de los fondos
V3264-20
La devolución de aportaciones por reducción de capital puede tributar como rendimiento de capital mobiliario o no integrarse en la renta
V3263-20
El alquiler de un local por una comunidad de bienes está sujeto a IVA si la entidad actúa como empresario
V3001-20
La transmisión del usufructo vitalicio de una vivienda genera rendimientos de capital inmobiliario, no ganancias patrimoniales
V2194-20
La condonación de un préstamo de una sociedad a un socio tributa en IRPF como rendimiento de capital mobiliario
V1481-20
Rental income from boats and moorings to non-residents taxed in Spain based on nature
V2183-18
La comunidad de propietarios debe realizar ingresos a cuenta por las rentas atribuidas a comuneros no residentes
V0534-18
Fiscal treatment of capital reduction with return of contributions
V1642-17
Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits
V4976-16
No retention obligation for IRPF if rental does not constitute an economic activity
V4050-16
No retention required on capital reductions unrelated to undistributed profits
V3840-16
Transactions between related parties must be valued at market value
V2941-16
El arrendamiento de vivienda con autorización de subarriendo a una sociedad puede estar sujeto a IVA
V2784-16
La devolución de aportaciones a socios residentes en Irlanda puede calificarse como rendimiento de capital mobiliario
V1354-16
Exemption applies only if capital reduction stems from undistributed profits
V0949-14
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