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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Architectural services for lift installations subject to 21% VAT
V5124-26
Applicants for alternative georeferencing have 30 days to submit request in land registry or online portal
BOE-A-2026-12839
Exemption for sale of habitual home not available after two years
V1332-26
Reinvestment exemption not applicable if home ceases to be habitual before transfer
V0913-26
Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica el Convenio entre el Instituto de la Cinematografía y de las Artes Audiovisuales, O.A., y la Corporación de Radio y Televisión Española, para la preservación y accesibilidad del Patrimonio Cinematográfico Español.
BOE-A-2026-7987
Withdrawal of emergency accessibility amendments: 30-day implementation period
BOE-A-2026-4669
Regulators to set up 3-month coordination unit for accessibility
BOE-A-2026-4520
State deduction for accessibility works in habitual home not available
V2255-25
V2145-25
Inheritors taxed on perceived accessibility aid
V0430-25
The 10% reduced VAT rate for renovation works requires meeting qualitative and quantitative criteria
V1916-24
Reinvestment exemption requires change of residence to be necessitated by specific circumstances
V1662-24
10% reduced VAT rate applies to accessibility works if classified as renovation or repair and materials do not exceed 40%
V1697-21
The housing accessibility grant is taxed as a capital gain in the year of receipt
V0610-21
State tax deduction for accessibility works in the main residence is not applicable
V2028-20
Homeowners' association grants are recognised in the tax year they are received
V1652-20
The 10% rate applies to rehabilitation or renovation works if cost and material requirements are met
V2535-19
State tax deduction for accessibility works in the main residence cannot be applied
V1333-18
Municipal grants for lift installation are not exempt from Personal Income Tax (IRPF)
V0838-16
Grants received by a homeowners' association are attributed to owners as capital gains
V0518-16
Standard lift installation taxed at 21% or 10% depending on material costs
V0075-16
Deductions for accessibility or energy efficiency works carried out since 2013 are no longer applicable
V3861-15
Installing a lift does not qualify for main residence investment tax relief, but may allow for home improvement deductions
V0095-15
Improvement works deduction cannot be applied if works are carried out after 31 December 2012
V0895-14
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