Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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LOW
dgt-evolution

Property Transfers: DGT doctrinal evolution

evolution::transmisiones-patrimoniales

LOW
dgt-evolution

Onerous Property Transfers: DGT doctrinal evolution

evolution::transmisiones-patrimoniales-onerosas

MEDIUM
Tax

Acquisition value for IRPF is actual purchase price unless value is verified by regional authority

V5386-26

MEDIUM
Tax

Acquisition value for IRPF will be the actual purchase price unless values are verified by regional authorities

V5273-26

MEDIUM
Tax

Use the Autonomous Community's verified value as acquisition value in income tax

V5305-26

MEDIUM
Tax

IVA liability in rental agreements with purchase option and property transfers

V5226-26

MEDIUM
Tax

Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it

V5218-26

MEDIUM
Tax

Dissolution of a community of goods without tax excess due to documented legal acts

V5127-26

MEDIUM
Tax

Property purchase tax depends on IVA applicability

V5115-26

MEDIUM
Tax

Land division by public deed will be subject to documentation charges

V5121-26

MEDIUM
Tax

Dissolution of community with monetary compensation tributes if conditions met

V5122-26

LOW
Tax

Separate tax obligations for share acquisition and segregation, no TS doctrine application

V5086-26

LOW
Tax

Commercial property transfer may be subject to VAT by renouncing second deliveries exemption

V1679-26

LOW
Tax

Subrogación en valor y fecha de adquisición en transmisiones de bienes recibidos por pactos de mejora con efectos de presente

V1508-26

LOW
Tax

Purchase of a home may be subject to VAT or ITPAJD depending on first or second delivery

V1449-26

LOW
Tax

Bid winner may renounce VAT exemption under certain conditions

V1422-26

MEDIUM
Tax

Must pay Patrimony Transmissions Tax on buying a used vehicle in Spain

V1148-26

MEDIUM
Tax

Acquisition of co-owner share in auction subject to patrimonial onerous transfers

V1151-26

MEDIUM
Tax

Excess allocations in separate estates subject to ITP if not inevitable

V1149-26

MEDIUM
Tax

Tax nature of adjudication with compensation depends on metallic or goods exchange

V1157-26

MEDIUM
Tax

Excess allocations in separate estates liable to ITP if not inevitable

V1155-26

MEDIUM
Tax

Excess allocations in separate estates subject to ITP if avoidable

V1152-26

MEDIUM
Tax

It is not possible to treat three separate inheritances as a single hereditary mass to avoid ITP over-adjudication

V1161-26

MEDIUM
Tax

Acquisition value of a property under a definition succession pact shall be determined by Article 36 of the IRPF Law

V1145-26

MEDIUM
Tax

Excess allocations in separate inheritances liable to ITP if not inevitable

V1158-26

MEDIUM
Tax

Dissolution of community of property without tax excess due to documented legal acts

V1113-26

MEDIUM
Tax

Acquisition value determination for inherited property without succession declaration

V1122-26

MEDIUM
Tax

Mixed-capital commercial companies not exempt from ITPAJD when buying from individuals

V1104-26

MEDIUM
Tax

Dissolution of community of goods with excess awards may be subject to ITPAJD or ISD

V1020-26

MEDIUM
Tax

No refund of tax if sale contract resolved by mutual agreement

V1022-26

MEDIUM
Tax

Incomes from inherited property held by a non-profit entity are taxable if derived from economic activity

V0973-26

MEDIUM
Tax

Gains from property transfers not deductible or compensable

V0932-26

MEDIUM
Tax

Acquisition of property by prescriptive right is exempt from ITPAJD

V0892-26

MEDIUM
Tax

In property auctions, taxable base is reference value or purchase price if no reference value exists

V0893-26

MEDIUM
Tax

Public listing of a free purchase option not subject to AJD or onerous transfers tax

V0805-26

MEDIUM
Tax

Agreements between heirs deviating from will treated as inter vivos transactions

V0807-26

MEDIUM
Tax

Acquired property value set by autonomous community after ITP review

V0570-26

LOW
Tax

Resolución de 28 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación negativa del registrador de la propiedad de Nules n.º 2, por la que se suspende la inscripción de una escritura de compraventa, por la razón de que no se acredita la presentación del título sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados ante la oficina liquidadora competente.

BOE-A-2026-5499

MEDIUM
Tax

Returns from voluntary causante regularization are taxable under Inheritance and Gifts Tax

V0479-26

MEDIUM
Tax

Dissolution of community of property without tax excess due to documented legal acts

V0458-26

MEDIUM
Tax

Losses cannot be offset in IRPF for lucrative share transfers

V0327-26

MEDIUM
Tax

The submission date of a private document determines the legal regime and tax liability

V0306-26

MEDIUM
Tax

Non-cash property contributions with debt may trigger ITPAJD tax

V0218-26

MEDIUM
Tax

No taxable under Actos Jurídicos Documentados in judicial documents

V0038-26

LOW
Tax

Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)

V2642-25

LOW
Tax

Dissolution of community of property with excess allocation may be taxable under documented legal acts

V2431-25

LOW
Tax

Award of indivisible property to one co-owner by metallic compensation triggers tax under documented legal acts

V2434-25

MEDIUM
Tax

Base imposable determined as the highest of declared, agreed or market value where no reference value exists

V2436-25

LOW
Tax

Dissolution of a community of goods without excess allocation is not subject to onerous property transfers tax

V2459-25

MEDIUM
Tax

Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax

V2361-25

LOW
Tax

Sale of a property after a lease with option to buy deemed first supply for VAT

V2301-25

MEDIUM
Tax

Notarial deed subject to ITPAJD unless transmission tax payment is proven

V2180-25

LOW
Tax

Land acquisition may be prescribed; contribution to gain-sharing society exempt from ITPAJD

V2051-25

MEDIUM
Tax

The deed of notoriety for tax registration is subject to AJD if payment of the tax for the previous transfer is not proven

V2041-25

MEDIUM
Tax

The taxable base of immovable property transfer shall be the cadastral reference value or the higher of the declared amounts

V1890-25

LOW
Tax

Dissolution of community with monetary compensation may be subject to documented legal acts taxation

V1789-25

LOW
Tax

Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption

V1738-25

LOW
Tax

La entrega de inmuebles por distribución de dividendos puede estar sujeta al Impuesto sobre Transmisiones Patrimoniales

V1721-25

MEDIUM
Tax

Use the Autonomous Community's verified value as acquisition value for income tax

V1629-25

LOW
Tax

La transmisión de derechos sobre un fideicomiso mediante contraprestación económica está sujeta al Impuesto sobre Transmisiones Patrimoniales

V1602-25

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