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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 117 results.
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
La transmisión de activos puede no estar sujeta a IVA si constituye una unidad económica autónoma
V1689-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
La transmisión de participaciones en una filial puede estar sujeta a IVA según la naturaleza de la operación
V1526-26
Subrogación en valor y fecha de adquisición en transmisiones de bienes recibidos por pactos de mejora con efectos de presente
V1508-26
Resolución de 4 de febrero de 2026, 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 Andújar, por la que se suspende la inscripción de una escritura de compraventa y subrogación de hipoteca por falta de ratificación de la subrogación de la hipoteca por parte de la entidad acreedora y la notificación de la transmisión de la venta de viviendas de protección oficial a la Consejería correspondiente
BOE-A-2026-12260
Right to deduction for home investment maintained if loan cancelled and new one taken out simultaneously
V1388-26
Right to deduction for home purchase investment maintained if loan cancelled and renewed in one act
V1241-26
Acquisition value of a property under a definition succession pact shall be determined by Article 36 of the IRPF Law
V1145-26
Fusion of companies may qualify for fiscal neutrality if not intended as fraud
V1095-26
Fiscal neutrality in absorption mergers possible if LIS requirements and valid economic motives met
V0996-26
Limitation of tax loss carryforwards after majority capital acquisition
V0869-26
Fusion by absorption may qualify for tax neutrality if legal requirements are met and fraud is absent
V0785-26
No tax on transfer of property via present succession pact in Aragon
V0743-26
Absorbing society assumes negative taxable bases with existing limitations
V0672-26
Worker subrogation does not count as job creation for Canary Investments Reserve
V0654-26
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Absorption merger may qualify for tax neutrality and allow transfer of negative taxable bases
V0419-26
Absorption merger may qualify for tax neutrality if LIS requirements met
V0364-26
V0351-26
Absorption merger may qualify for tax neutrality if legal requirements met
V0345-26
Absorption merger may qualify for tax neutrality if requirements of LIS are met
V0349-26
Absorption merger may qualify for tax neutrality if legal and economic conditions are met
V0348-26
Right to deduction for investment in primary residence maintained if mortgage is cancelled and new one taken out simultaneously
V0270-26
Right to deduct mortgage payments retained if loan is cancelled and renewed simultaneously
V0268-26
Right to home ownership investment deduction maintained if loan is cancelled and renewed simultaneously
V0273-26
Workhandover liability assumption subject to VAT and deductible under conditions
V0040-26
Right to deduct mortgage payments retained after loan transfer
V2629-25
La fusión por absorción puede acogerse al régimen de neutralidad fiscal si cumple los requisitos de la LIS
V2616-25
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
Reverse merger may qualify for fiscal neutrality if LIS conditions are met and no fraud is intended
V2375-25
The merger by absorption of a subsidiary by its sole shareholder could qualify for the tax neutrality regime
V2284-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
Fusion of a sole dependent entity extinguishes fiscal group, triggering proportional credit allocation and fiscal subrogation
V1960-25
La aplicación del régimen de la Reserva para Inversiones en Baleares tras una escisión
V1742-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
Death of landlord does not alter contract date
V1416-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
Debtor substitution in a property sale is not subject to AJD graduated tax
V0745-25
Subrogation does not create multiple payers
V0685-25
Fusion could qualify for tax neutrality if LIS conditions met
V0655-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Análisis de la continuidad del aplazamiento de la deuda por cambio de residencia ante una escisión total
V0474-25
Compensation for unused vacation pay in a labor subrogation is exempt from VAT
V0489-25
Right to deduction for home ownership investment maintained if mortgage is cancelled and renewed simultaneously
V0383-25
Right to home ownership deduction maintained if mortgage cancelled and new one taken out simultaneously
V0414-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Absorption merger may qualify for tax neutrality if legal requirements are met
V0327-25
Acquirer may assume net financial expenses upon divestment of a business unit
V0289-25
Reverse merger and improper merger between real estate companies qualify for tax neutrality under IS if valid economic reasons exist
V2494-24
Share contribution to a holding company may qualify for fiscal neutrality under certain conditions
V0430-24
Contributions to a holding company may qualify for fiscal neutrality under certain conditions
V3119-23
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de participaciones a una sociedad holding
V2755-23
Share contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2662-23
Applicability of the fiscal neutrality regime in share swaps and dividend exemption
V2328-23
Applicability of the reduction for the transfer of intangibles under the tax consolidation regime
V2297-23
Possibility of applying amortisation freedom to ongoing investments in a liquefaction plant
V2036-23
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