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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 105 results.
No tax on patrimonial gain or loss in mortis causa donation with immediate transfer
V5333-26
Death grant with immediate transmission deemed acquisition for ISD, no capital gain in IRPF
V1309-26
Deathbed gift with immediate transfer does not create patrimonial gain in IRPF
V1308-26
German nationality improvement succession pacts: 30-day deadline for Galician property registration
BOE-A-2026-11134
Acquisition value of a property under a definition succession pact shall be determined by Article 36 of the IRPF Law
V1145-26
Death bequests are treated as inheritances and can be accumulated if transferred within four years
V0823-26
Death grant taxed as succession and accumulable if within 4 years
V0822-26
No tax on transfer of property via present succession pact in Aragon
V0743-26
No capital gain or loss arises in a mortis causa donation with present effects
V0647-26
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Gifts under mortis causa with immediate transfer do not trigger capital gains tax
V0028-26
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
La revocación de un pacto sucesorio no tributa si se realiza conforme a la ley civil, pero su nulidad o rectificación depende de la normativa civil aplicable
V2563-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Mortis causa donation taxed under succession regime, no capital gain in IRPF
V1449-25
Pensions received by heirs after employee's death are subject to ISD
V1191-25
Inheritance Tax arises on immediate mortis causa donation
V1188-25
No liable for IRPF: income from succession improvement pact
V0775-25
Gift by mortis causa with immediate transmission is subject to ISD at the time of donation
V0697-25
Death donation with immediate transfer: no family business reduction under LISD art. 20.2.c
V0575-25
Deathbed gift with immediate transfer not subject to IRPF on capital gain
V0532-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Deathbed gift with immediate transfer exempt from capital gains tax
V0304-25
Pacts of improvement with delivery of present do not allow 95% family business reduction
V0206-25
Mortis causa gifts with a pact of present transfer are taxed as inheritances but do not qualify for the Art. 20.2.c reduction
V2599-24
Mortis causa donations with immediate delivery are taxed as inheritances but do not qualify for the Art. 20.2.c reduction
V2598-24
Fees for executor or partition accountant are taxed as income from employment
V2189-24
German inheritance contract cannot be equated to a Balearic succession agreement due to prohibition of analogy
V2187-24
Subrogation of acquisition value and date in the transfer of assets received via improvement pacts
V1974-24
No capital gains or losses on the transfer of assets through succession improvement pacts
V1838-24
Death compensation for executives subject to Inheritance and Gift Tax
V1753-24
Compensation received by heirs following an employee's death is subject to Inheritance Tax
V1682-24
No capital gains on mortis causa gifts subject to suspensive or resolutive conditions
V1648-24
Current succession agreements are ineligible for 'inter vivos' ISD tax reductions
V0653-24
No reduction for inter vivos acquisitions applies to pacts of present succession
V0593-24
No capital gains tax on mortis causa gifts with immediate transfer if subject to a condition
V0330-24
Loss of capital from uncollected credits attributable to the successor of the deceased
V0061-24
No tax on capital gains from asset transfers via improvement pacts
V2717-23
Improvement agreements under Galician Civil Law may be subject to inheritance tax
V2536-23
Taxation location of a succession pact depends on whether it is classified as a mortis causa transfer or a donation
V2434-23
No capital gains tax arises from the transfer of assets through a pact of succession by definition
V2115-23
Succession agreements under Law 8/2022 may be taxed as mortis causa transfers with accrual upon the execution of the agreement
V2041-23
The exemption for lucrative transfer does not apply to succession agreements of particular attribution with present transfer
V1564-23
Income from employment termination agreements following an employee's death is subject to Inheritance Tax
V1246-23
Assets received via improvement pacts are subject to Wealth Tax and Income Tax from the date of acquisition
V1224-23
Succession agreements taxed as mortis causa transfers, with early accrual if assets are delivered during lifetime
V0723-23
Renouncing an inheritance in favour of specific persons is taxed as both a succession acquisition and a gift
V0589-23
Full ownership required for three years for a property to be classified as a primary residence
V0373-23
Subrogation of acquisition value in asset transfers via succession agreements
V0370-23
Monthly payments agreed for a deceased employee are subject to Inheritance and Gift Tax
V0319-23
Compensation received by heirs is subject to Inheritance Tax
V0204-23
Severance payments following an employee's death are subject to Inheritance Tax
V2455-22
Unpaid annuities following death are subject to Inheritance Tax rather than Income Tax
V2372-22
Monthly payments agreed upon for a former employee and paid to heirs are subject to Inheritance Tax
V2297-22
Termination of co-ownership with financial compensation may result in capital gains or losses for transferors
V2146-22
Tax treatment of succession agreements in Catalonia: inheritance or gift depending on their nature
V1734-22
Acquisition of rights through judicial settlement following disinheritance is taxed as a gift
V1452-22
Heirs are liable for outstanding Personal Income Tax (IRPF) obligations
V1432-22
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