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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 98 results.
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
50% rental reduction possible if property is for a specific physical person
V5331-26
Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
Assumption of a third party's debt constitutes part of the VATable consideration
V5197-26
Renting property to a company is subject to VAT; owner must issue invoice
V5173-26
50% tax reduction available for permanent rental housing
V1290-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Efficiency energy deduction not available for tenants
V1212-26
Broker mortgage costs not deductible from rental income
V1141-26
Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention
V1172-26
Licensing of hotel room use subject to general VAT
V0829-26
Payment of rehabilitation costs assumed by hotel buyer subject to VAT
V0636-26
70% rental reduction available for public or non-profit tenants
V0542-26
No sujeción al IIVTNU en opción de compra de leasing no procede
V0523-26
Rent of rooms may qualify for property reduction if conditions met
V2080-25
50% rental relief requires room to be designated as permanent residence
V1903-25
Cannot claim 70% rental reduction unless first-time or in high-demand area
V1930-25
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
Owners in a property owners' community must declare rental income from common areas
V0534-25
Reduction for rental of rooms applicable if used as tenant’s residence
V0412-25
The leasing of residential property to a foundation may be exempt from VAT if the lessee acts as the final consumer
V0063-25
Leasing of vessels to related parties does not invalidate IEDMT exemption if tenants are not Spanish residents
V2644-24
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
Energy efficiency tax deduction not applicable when works are carried out by the tenant
V2362-24
Possibility of applying the residential lease tax reduction when the tenant is a foundation
V2354-24
70% tax reduction on residential rent may apply if the tenant is a non-profit entity under certain conditions
V2263-24
Energy efficiency tax deduction unavailable if taxpayer is not the property owner
V2041-24
60% reduction in residential rent tax relief requires primary purpose to be meeting the tenant's permanent housing needs
V1785-24
50% rent reduction requires the property to serve the tenant's permanent housing needs
V1675-24
Granting and subsequent exercise of a call option result in two distinct changes to assets
V1558-24
Tenant may be obliged to withhold rent from common areas in a property owners' association
V0661-24
60% Personal Income Tax reduction applicable if property is effectively used as a residence
V0273-24
Compensation for terminating an old-regime lease agreement is taxable as a capital gain
V3259-23
Rentals intended to satisfy permanent housing needs are classified as residential leases
V2766-23
Compensation for waiving an old rent contract is taxed as a capital gain or loss
V1505-23
Output VAT on commercial premises rental is excluded from IRPF gross income
V0530-23
Free transfer of improvement works to a landlord may be subject to VAT as self-consumption of goods
V2427-22
60% tax reduction on residential rent requires use as tenant's permanent residence
V2407-22
Requirements for main residence reinvestment exemption: three years of residence and full ownership
V1969-22
Compensation for renouncing an old-regime lease agreement is taxed as a capital gain
V1756-22
Deduction for rental of habitual home not available if tenant assumes contract without paying rent before 2015
V1476-22
Classification of residential or non-residential leases depends on the primary use of the property
V1221-22
Proof of tenant's permanent residence is a matter of fact
V1193-22
60% tax reduction on residential rent applicable if contract proves use by natural persons
V1064-22
60% tax reduction on residential rent applies if contract identifies the specific individual residing in the property
V0935-22
No obligation to issue invoices to private tenants if the lease is exempt from VAT
V0394-22
60% tax reduction on residential rent applicable if contract identifies the specific employee using it
V0026-22
60% tax reduction on residential rent applicable if contract identifies the specific individual occupant
V2985-21
Gastos community, IBI and container insurance deductible in rental of habitual home
V2348-21
60% reduction on real estate capital income for residential rentals may apply under certain conditions
V2274-21
Forgiveness of commercial rent is not subject to VAT if the tenant cannot carry out activities due to the state of alarm
V1862-21
Exemption from retention applies from certificate delivery to tenant
V1374-21
Tax reduction for residential leasing may apply even if the property is located abroad
V1004-21
Works carried out by the tenant during the rent-free period are subject to Income Tax and VAT
V0604-21
There are no exemptions or tax reliefs in the ITPAJD for rural lease agreements
V3615-20
Compensation for the expropriation of a leasehold right constitutes a capital gain
V3445-20
Compensation for lease termination taxed as capital gains; no exemption for reinvestment available
V2944-20
Withholding tax can be deducted in IRPF returns even when using credit notes
V2125-20
VAT taxable base for leases includes debt assumed by the lessee for financed works
V1680-20
IBI repercutido to landlord forms part of VAT base in retail lease
V1656-20
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