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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
Reversion of a donation taxed on documented legal acts, not on succession or donations
V0891-26
Resolución de 20 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Logroño n.º 2, por la que se suspende la cancelación del derecho de reversión respecto de dos fincas expropiadas.
BOE-A-2026-5098
Gains from selling assets may be exempt if reinvested in a lifetime income stream
V0154-26
IVA due on rehabilitation works in rental agreements due annually on 31 December
V2645-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Reinvestment exemption in life annuities requires age of 65 or over
V1544-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
Analysis of VAT liability in leases with grace periods and works
V1337-25
Requirements for the exemption through reinvestment in life annuities for persons over 65 years of age
V0216-25
The gratuitous transfer of parking spaces by a City Council is considered an operation assimilated to a consideration-based supply, subject to VAT exemption
V0125-25
No exemption for reinvestment in life annuities if contract does not serve the purpose of transforming savings into annuity
V2427-24
Professional service income must be recognised when accrued, unless the cash basis is elected
V0292-24
No corrective invoice required to charge VAT following partial recovery of a debt in insolvency proceedings
V2795-23
Compensatory interest for delays is taxed as a capital gain within the general tax base
V2805-23
Non-tax-deductible impairment reversals do not count towards SOCIMI dividend distribution obligations if the original expense did not reduce distributable profit
V1335-23
SOCIMI profit distribution: accounting income from reversal of non-deductible impairment may be excluded under certain conditions
V1275-23
Transfer of homes between foundations may be subject to VAT as first delivery
V2604-22
Reversal of credit impairment charges must be recognised in the tax year the payment is received
V1457-22
Reversion of a building following a surface right is subject to VAT, but may be exempt
V1137-21
Mutual termination of land-for-future-works exchange constitutes a new taxable event for ITP and IIVTNU
V0207-21
Compensation for the termination of an administrative concession constitutes a capital gain or loss
V2975-20
El ingreso por la reversión de deterioros de créditos se imputa al ejercicio en que la sentencia adquiera firmeza
V0957-19
Reversal of participation impairment occurs on the last day of the tax period and is capped in case of transfer
V0155-17
Differment by reinvestment applicable in foreign IICs if distributor acts as exclusive intermediary
V5485-16
Loss reversal due to deterioration may be exempt from negative taxable base cap
V5226-16
La reversión de pérdidas por deterioro en consolidación fiscal se aplica a las deducidas en el propio grupo fiscal
V5064-16
Tratamiento fiscal de la distribución de aportaciones, reservas por reducción de capital y resultados por reversión de deterioros
V4953-16
La reversión de pérdidas por deterioro de participaciones se imputa a la entidad que practicó la corrección o a otra vinculada
V4560-16
Diferimiento de la imputación de rentas negativas por transmisión de participaciones entre entidades de un mismo grupo
V4465-16
Deductible deterioration reversal must be removed from consolidated tax base
V3153-15
Reversión of loss on value decline not included in taxable base if no internal double taxation deduction from dividends
V2015-14
Loss reversal on share impairments included in taxable base when capital increases
V1757-14
Deterioro of shareholdings not to be included in taxable base after prior reversal
V1664-14
Obligation to include positive adjustment from reversal of impairment losses in base tax
V1299-14
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