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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Requisitos para la no sujeción por transmisión de unidad económica autónoma
V2321-25
Requisitos para la exención por reinversión en vivienda habitual tras una separación o divorcio
V2276-25
Requisitos para la exención por reinversión en vivienda habitual
V2222-25
Condiciones para la sujeción al IVA en la transmisión de bienes por comunidades de bienes y la condición de empresario
V2214-25
Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit
V2175-25
Reinvestment exemption applies if property was former spouse's habitual home
V2065-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
Se puede aplicar la exención por reinversión si la vivienda vendida fue habitual en los dos años anteriores a la venta
V1979-25
Group of properties taxed under variable AJD rate with reference value as base
V1968-25
3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year
V1818-25
Requisitos de la vivienda habitual para la exención por reinversión en casos de separación o divorcio
V1797-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Delivery of land by a business is VAT liable except for specific rural or public use exemptions
V0851-25
Sujeción al IVA en la transmisión de vehículos y requisitos de deducción
V0842-25
The VAT liability of the transfer of a share in a community of property depends on the status of the entity and its members as entrepreneurs
V0837-25
Transfer of heritage property to compensate inheritance rights deemed a donation
V0721-25
Las ventas de bobinas de plástico a clientes extranjeros pueden estar sujetas a IVA si el transporte se inicia en España
V0600-25
Property loss compensation taxed as capital gain
V0476-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
The transfer of an insurance portfolio and office equipment is subject to VAT as it does not constitute an autonomous economic unit
V0149-25
The transfer of a premises following a lease with an option to purchase may be considered a first supply subject to VAT
V0091-25
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