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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Subsidy to be allocated to owners according to their ownership share
V5349-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
Dissolution of community of property without tax excess due to documented legal acts
V1113-26
Energy rehabilitation subsidy can be included in taxable base as patrimonial gain
V0468-26
Community property subsidies deemed patrimonial gains
V0099-26
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Dissolution of a community of goods without excess allocation is not subject to onerous property transfers tax
V2459-25
Original acquisition values and dates retained in horizontal division of inherited properties
V2246-25
Taxation of the dissolution of a community of property and excesses of adjudication
V1522-25
Tributación de la disolución de comunidades de bienes y excesos de adjudicación en el ITPAJD
V0753-25
Subsidies attributed to community members by ownership share
V0528-25
The acquisition of shares from other co-owners in a community of property constitutes an onerous transfer of assets
V0220-25
Tax treatment of the dissolution of a community of property and the adjudication of real estate
V0126-25
The dissolution of a co-ownership without excess in adjudication is not subject to transfer tax on onerous transfers
V0110-25
The usufructuary must pay the IBI proportionally to their share in the real right
V0099-25
Contribution of ideal shares from a community of goods may qualify under special non-cash regime
V1600-20
Non-monetary contributions may apply to community property shares
V3119-15
Possibility of applying special contribution regime via transfer of business activity or share in community of property
V0912-15
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