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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 44 results.
Transfer of energy savings rights constitutes a capital gain in personal income tax
V0969-26
Energy savings rights transfer via aerotermia treated as capital gain
V0478-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Urbanistic use rights transfer subject to VAT and possible application of passive investor investment
V2210-25
Sale of energy savings rights does not reduce energy efficiency tax deduction base
V2137-25
La transmisión de derechos sobre un fideicomiso mediante contraprestación económica está sujeta al Impuesto sobre Transmisiones Patrimoniales
V1602-25
Usufruct value must be included when calculating the IIVTNU taxable base for the transfer of real rights
V2569-23
Transfer of development rights by a local authority is subject to VAT if the land is urban or undergoing urbanisation
V2312-23
Transfer of development rights may be subject to VAT depending on the land's status
V2154-23
Transfer of carbon dioxide absorption rights subject to VAT at the standard rate of 21%
V2379-22
Consolidation of full ownership upon death of the usufructuary is not subject to the IVTNU
V1451-22
Assignment of video rights by journalists may be subject to VAT depending on the recipient or actual use
V0796-21
Transfer of groundwater rights subject to 21% VAT
V1058-20
Transfer of industrial property rights without organisational structure is subject to VAT
V0140-20
Sale of CAP payment rights by private individuals is not subject to VAT
V3355-19
Transfer of land without physical transformation works is VAT exempt, unless expressly waived
V1800-19
Transfer of credit rights and works in progress subject to VAT if business intent is proven
V3268-18
Sale of goodwill is subject to VAT, but may not require settlement if the equivalence surcharge applies
V2985-18
Transfer of single payment rights alongside rural property follows the land's tax regime if ancillary
V2893-18
Substitution of heirs does not apply if the heir dies after the testator without repudiating the inheritance
V1282-18
VAT on the transfer of mining rights accrues upon administrative authorisation or advance payments
V0662-18
Transfer of surface rights by a lessor is subject to 21% VAT
V0228-18
Transfer of surface rights classified as service provision subject to 21% VAT
V0212-18
Sale of CAP basic payment rights by individuals subject to Transfer Tax rather than VAT
V0214-18
Consolidation of full ownership following the extinction of usufruct upon death is subject to IIVTNU tax
V2431-17
Transfer of an insurance portfolio is classified as a capital gain rather than remuneration for services
V1959-17
La obligación de retención en la transmisión de derechos de suscripción no se aplica a los derechos adquiridos previamente a terceros
V5377-16
V5378-16
La transmisión de derechos de pesca puede estar sujeta a IVA si la zona geográfica se encuentra en el territorio de aplicación del impuesto
V4651-16
Transfer of turn-based exploitation rights as a real right may be subject to IRNR and Model 211
V2682-16
V1158-16
Tratamiento en el denominador de la prorrata de la transmisión de derechos de crédito
V0434-16
Redistribution of a mortgage via land segregation does not trigger tax liability on assets
V3749-15
Posibilidad de exención de la renta por transmisión de derechos de suscripción preferente bajo el artículo 21 de la LIS
V3499-15
Only capital gains from the transfer of credit rights to be included in the pro rata denominator
V3470-15
Las pérdidas contables por transmisión de créditos son deducibles y se integran en la consolidación fiscal
V3046-15
La transmisión de derechos de pago único con tierra puede seguir el régimen de la propia tierra (exención o sujeción) o estar no sujeta si forma parte de una unidad económica
V2444-15
La transmisión de derechos de pago único con tierra puede estar exenta de IVA si se considera prestación accesoria
V2443-15
La cesión de derechos de pago único junto con tierras rústicas sigue el régimen de la cesión del terreno
V2445-15
Acquisition of insurance surrender rights between private individuals is subject to ITPAJD
V2344-15
La transmisión de derechos de superficie está sujeta al IVA al no ser una operación exenta
V2202-15
La transmisión de derechos de superficie que implica la cesión de la posición de arrendador está sujeta al IVA al 21%
V2204-15
Agency services for the transfer of mortgage credit rights are located where the property is situated
V1195-15
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