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Rendimientos Del Capital Inmobiliario — evolución doctrinal DGT
evolution::rendimientos-del-capital-inmobiliario
La cesión de uso de dominios de internet puede estar sujeta a IVA y tributar en el IRPF
V1320-26
Tratamiento fiscal de las obras y el mobiliario en viviendas destinadas al alquiler
V2599-25
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Amortisation calculation differs for full ownership and usufruct
V2476-25
La reducción del 90% del IRPF requiere la formalización de un nuevo contrato, no una simple modificación del existente
V2445-25
El alquiler de vivienda para uso turístico puede estar exento de IVA si no se prestan servicios de industria hotelera
V2449-25
La reducción por alquiler de vivienda es aplicable si el destino efectivo del inmueble es satisfacer la necesidad permanente de vivienda
V2435-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Tratamiento de las rentas por arrendamiento de azotea y deducibilidad de gastos en comunidades de propietarios
V2458-25
Requisitos para la aplicación de la reducción del 50% en el arrendamiento de inmuebles destinados a vivienda
V2457-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Insurance payout for serious illnesses treated as patrimonial gain
V2236-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
El rescate de un plan de pensiones se considera rendimiento del trabajo y debe integrarse en la base imponible
V2189-25
Análisis de la consideración de entidad en régimen de atribución de rentas y naturaleza de sus rendimientos
V2178-25
Income and penalties from contract breaches may be treated as capital gains
V2109-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder
V2089-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario
V1903-25
Acquisition value of inherited property for depreciation
V1905-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Interests of a mortgage for rental property can be deducted if the home is the collateral
V1918-25
Requisitos para la reducción del 70% en el alquiler de vivienda a entidades sin fines lucrativos
V1928-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
Los gastos de reparación previos al alquiler son deducibles si se destinan exclusivamente a la futura obtención de rentas
V1933-25
Requisitos para la reducción del 60% en el alquiler de vivienda por rehabilitación
V1937-25
La reducción del 70% por alquiler de vivienda requiere cumplir requisitos específicos de zona tensionada y perfil del arrendatario
V1930-25
Replacement of a bath or shower can be deducted as repair and maintenance
V1931-25
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
Tratamiento fiscal de las obras de mejora y ampliación en inmuebles destinados al alquiler
V1893-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
Rental income from a pending inheritance is attributed to heirs as income from real estate capital
V1859-25
Los herederos de derechos de autor deben repercutir IVA y pueden incluir la retención de IRPF en factura
V1834-25
90% rental reduction in high-demand areas remains valid as conditions are met
V1828-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Los ingresos por alquiler de una habitación en vivienda habitual tributan como rendimientos del capital inmobiliario
V1643-25
Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base
V1600-25
La consolidación del pleno dominio por extinción de usufructo conlleva la obligación de tributar por la consolidación del dominio
V1440-25
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
Es posible aplicar la reducción del 60% en arrendamientos a personas jurídicas si se acredita el uso de vivienda para personas físicas determinadas
V1407-25
Deductibility of repair costs in properties expected to be rented
V1408-25
90% rent reduction requires rent cut of over 5% from previous contract rent
V1418-25
Deductibility of repair and annual expenses for rental properties
V1417-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
Dividends are treated as mobile capital income in savings base
V1336-25
Mora interest for wage claims taxed as patrimonial gain
V1323-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Income from a shareholding agreement may be classified as income from immovable capital
V1303-25
España permite la deducción por doble imposición internacional de los impuestos pagados en Brasil por rentas de inmuebles
V1272-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Rentability of real estate attributed by legal ownership (50% per co-owner)
V1284-25
Imputación temporal de los intereses de una cuenta en Alemania según su reconocimiento en la cuenta
V1246-25
Active management and portfolio revaluation fees not deductible in income tax
V1236-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
Rental income from a suspended inheritance is attributed to heirs as income from immovable capital
V1197-25
Returns from a participation account contract are classified as returns from movable capital
V1185-25
50% net income reduction applicable for rental property outside tense area
V1144-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
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