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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
No tax on patrimonial gain or loss in mortis causa donation with immediate transfer
V5333-26
Subsidy to be allocated to owners according to their ownership share
V5349-26
Construction costs can be included in acquisition value for land donations with housing
V5277-26
Un no residente debe tributar en España por una donación de dinero situada en territorio español
V5065-26
Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
Gifts of real estate generate capital gains or losses except in cases of habitual residence
V1413-26
Loss of donation reduction if entity ceases economic activity
V5011-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Exemption for transfer of habitual home to those over 65
V1315-26
Death grant with immediate transmission deemed acquisition for ISD, no capital gain in IRPF
V1309-26
Deathbed gift with immediate transfer does not create patrimonial gain in IRPF
V1308-26
Gift of naked property of habitual home by those over 65 may be exempt from income tax
V1325-26
Exemption for property donation to those over 65 requires habitual residence
V1259-26
Award for reporting state assets taxed as patrimonial gain in IRPF
V1201-26
Whether a money transfer is deemed a donation depends on evidence presented to Administration
V5000-26
Tax self-filing required for inheritance and gifts tax in Madrid
V1102-26
Cannot reduce capital gain from property sale via subsequent donation
V1109-26
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Resolución de 15 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación de la registradora de la propiedad de Alcañiz, por la que se deniega la inscripción de una escritura de donación.
BOE-A-2026-10632
Donation of share ownership does not allow ISD reduction if director is not a relative of donors
V1071-26
Gift receipts may be taxable under Inheritance and Gifts Tax if intermediation is not proven
V1069-26
Gift of inherited property creates capital gain or loss in personal income tax
V1027-26
Spanish resident's foreign property donation via Jersey trust taxed under regional law
V1067-26
Gift of primary residence and annexes may be exempt from income tax if donor is over 65 or has severe dependency
V0976-26
Gains from property transfers not deductible or compensable
V0932-26
Reversion of a donation taxed on documented legal acts, not on succession or donations
V0891-26
Debt forgiveness between linked companies may create non-deductible expenses or taxable income
V0867-26
Death bequests are treated as inheritances and can be accumulated if transferred within four years
V0823-26
Ownership of a property in France donated must be valued under Spanish ISD rules
V0821-26
Death grant taxed as succession and accumulable if within 4 years
V0822-26
Loan participation forgiveness between group companies recorded as distribution and capital contribution
V0784-26
No capital gain or loss arises in a mortis causa donation with present effects
V0647-26
Exemption from IRPF for donation of habitual home to spouses over 65
V0571-26
Loan forgiveness between companies generally has no IRPF impact on shareholders
V0477-26
Beneficiaries of the impatriados regime pay personal liability tax on inheritances and gifts
V0433-26
Private funds deposited in a joint account do not necessarily constitute a donation
V0413-26
Funds from crowdfunding without consideration are subject to Inheritance and Gifts Tax
V0394-26
Reduction in Inheritance Tax requires prior exemption in Wealth Tax
V0356-26
Having a co-holder in a bank account does not necessarily constitute a donation
V0353-26
Acquisition value of donated shares determined by Inheritance and Gifts Tax rules
V0271-26
Reinvestment exemption requires full ownership and three years of habitual residence
V0261-26
Gift of bare property of habitual home by those over 65 may be exempt from income tax
V0242-26
Resolución de 8 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Santa Fe n.º 2 a inscribir una escritura de donación.
BOE-A-2026-1636
Requirements for 95% tax reduction on succession and donations from social shares donation
V0109-26
Lifetime income donation subject to Inheritance and Gifts Tax
V0070-26
Must pay Spanish tax on foreign donation and claim Polish tax paid
V0085-26
Tax treatment of a liability write-off by judicial resolution depends on its accounting treatment
V0068-26
Resolución de 2 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa del registrador de la propiedad de Cangas, por la que se suspende la inscripción de una escritura de segregación, donación y mejora, por carecer de título administrativo habilitante para la segregación.
BOE-A-2026-808
The basis for art donation deduction is its accounting or market value
V0054-26
Gifts under mortis causa with immediate transfer do not trigger capital gains tax
V0028-26
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
Donation of money does not generate capital gain or loss for donor
V2602-25
Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency
V2601-25
La revocación de un pacto sucesorio no tributa si se realiza conforme a la ley civil, pero su nulidad o rectificación depende de la normativa civil aplicable
V2563-25
Exención de la ganancia patrimonial por donación de una obra de arte a un Ayuntamiento
V2478-25
Simple renunciation of life insurance not a donation
V2219-25
Requirements for the application of the 95% reduction on the donation of social shares
V2220-25
Horizon-ERC Advanced Grants exempt from Inheritance and Gifts Tax
V2191-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
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