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Donors cannot claim deductions if donation not for public utility
V5334-26
Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
Donation of share ownership does not allow ISD reduction if director is not a relative of donors
V1071-26
Gift of primary residence and annexes may be exempt from income tax if donor is over 65 or has severe dependency
V0976-26
Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency
V2601-25
Donation of money does not generate capital gain or loss for donor
V2602-25
Donation of money does not create capital gain or loss for donor in IRPF
V1861-25
Whether a transfer is deemed a donation depends on the donor's intent to give
V1651-25
Spouse donating share in home loses home investment deduction
V1549-25
Gift of bare property of habitual residence exempt from IRPF if donor over 65
V1459-25
Requirements for reduction in Inheritance and Gift Tax and exemption from patrimony tax
V1381-25
Gift of money does not create capital gain or loss for donor in IRPF
V1255-25
Reduction of 95% cannot be applied to Inheritance Tax if donor is a legal entity
V0971-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
Deathbed gift with immediate transfer exempt from capital gains tax
V0304-25
Profit from patrimony absence in IRPF depends on ISD reduction requirements
V0274-25
The donor is the transferor and recipient of capital gains if they exercise the power of disposal
V2461-24
95% reduction on donation of shares applicable if Wealth Tax exemption requirements are met
V2423-24
Capital gains from the sale of assets donated with a reservation of disposal depend on legal ownership
V1837-24
No capital gains tax on share donations if Art. 20.6 LISD requirements are met
V1343-24
95% Inheritance and Gift Tax reduction denied due to failure to meet Wealth Tax exemption requirements
V0934-24
Cash donations do not generate capital gains or losses for the donor under Personal Income Tax (IRPF)
V0610-24
Cash donations do not generate capital gains or losses for donors under Personal Income Tax
V0364-24
Donating a property generates a capital gain or loss for Income Tax purposes for the donor
V0058-24
No capital gains or losses shall be recognised on the donation of an economic activity if certain requirements are met
V3187-23
Forgiving mortgage debt may entitle parties to patronage tax relief and income tax exemptions
V3142-23
Cannot apply 95% reduction to shares donated between siblings
V2729-23
Donation value must be used to calculate capital gains on the sale of donated assets
V2215-23
Capital gains from donating real estate to entities under Law 49/2002 are exempt from Personal Income Tax
V2091-23
Donations received by a resident in Spain are taxed by personal obligation under the IHT
V2039-23
Donations to a religious entity do not qualify for tax incentives unless it is a patronaged beneficiary
V1701-23
Depreciation of donated assets may be deductible if donor's acquisition values and dates are subrogated
V1259-23
IRPF exemption for donation of shares requires the donee to hold the assets for ten years
V1243-23
Donating assets used for professional activity may not result in capital gains or losses
V0795-23
Cash donations do not generate capital gains or losses for the donor nor are they subject to Income Tax for the donee
V0069-23
Donation of main residence by individuals over 65 may be exempt from Personal Income Tax
V1201-22
Donations are not aggregated if the donors are different persons
V1149-22
Costs of donor's nursing home care are not deductible from real estate income
V1048-22
No tax liability for donor when transferring money to sister's husband's son
V0807-22
No capital gains or losses shall be recognised on the donation of shares if the requirements of Art. 20.6 of the ISD Law are met
V0469-22
ISD reduction applicable when donating half a pharmacy and acquiring another business
V0108-22
Inheritance and Gift Tax reduction unavailable if donor is under 65
V3159-21
Cash donations do not generate capital gains or losses for Personal Income Tax purposes for the donor
V2855-21
Income Tax exemption for share donations denied if donor fails Wealth Tax exemption requirements
V2776-21
Income tax exemption for donation of shares unavailable if donor is under 65 (except in cases of disability)
V2285-21
Donating real estate generates a capital gain or loss for Income Tax purposes
V1609-21
The donation of real estate to the Catholic Church is exempt from Personal Income Tax and the Tax on the Increase in Value of Urban Land
V1328-21
The exemption for the donation of bare ownership of the primary residence may be applied if the donor is over 65 years of age
V1261-21
Usufruct donors must impute a minimum net yield if the transferee is a relative
V3474-20
Donation of primary residence by individuals over 65 is exempt from Income Tax
V3470-20
Receiving a life annuity as a former director does not prevent the 95% reduction on donations
V3393-20
Voluntary non-refundable contributions from members are exempt from Corporation Tax subject to certain requirements
V2796-20
Donating a share of a main residence may be exempt if the donor is over 65 or dependent
V2691-20
Assets received as gifts may be depreciated if the economic activity continues
V2386-20
Artistic donations to a foundation may be exempt from corporate and personal income tax under Law 49/2002
V2334-20
Income tax exemption for gifting primary residence applies if donors are over 65
V1711-20
Accrual of the IIVTNU in mortis causa donations occurs on the date of the donor's death
V1356-20
No capital gains or losses on share donations if ISD requirements are met
V1167-20
No capital gains or losses shall be recognised on the donation of shares if the requirements of Art. 20.6 of the IHT and Gift Tax Act are met
V0352-20
The 95% reduction in Inheritance Tax may be applied to the donation of shares if the exemption requirements for Wealth Tax are met
V3451-19
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