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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Rice operators must report stock levels electronically within 30 days
BOE-A-2026-14334
Loss of land value cannot be charged until transfer occurs
V1617-26
Possibility of applying fiscal neutrality to the contribution of a business branch to a company
V1091-26
Deductible losses from art inventory deterioration if irreversible
V1074-26
Profit from the sale of a business is attributed based on legal ownership of transferred assets
V0989-26
Accounting value of stock for donation deductions is net balance after deterioration adjustments
V0359-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Orden HAC/56/2026, de 22 de enero, por la que se modifica la Orden HFP/826/2022, de 30 de agosto, por la que se aprueba el modelo 587 «Impuesto sobre los Gases Fluorados de Efecto Invernadero. Autoliquidación» y el modelo A23 «Impuesto sobre los Gases Fluorados de Efecto Invernadero. Solicitud de devolución», se determinan la forma y procedimiento para la presentación de los mismos, y se regulan la inscripción en el Registro territorial y la llevanza de la contabilidad de existencias.
BOE-A-2026-2621
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Property sale classification depends on production and human resources organisation
V2470-25
Heavy industrial vehicles may be classified as external transport elements with a maximum linear coefficient of 16%
V2379-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Woodweight loss due to humidity reduction not deductible as depreciation
V1142-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Insurance compensation for book damage treated as income from economic activity or patrimonial gain
V0480-25
Authorisation of lottery licence to Ltd: general profit regime in IRPF and possible fiscal neutrality under Article 87 LIS
V2389-24
IVA deductions cannot be claimed for purchases before starting activity under equivalence surcharge regime
V0838-22
Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred
V1619-21
Losses, theft or destruction of consignment goods not taxable if minor and no economic counterpart
V1578-21
Requisitos para la aportación de una rama de actividad al régimen especial de la LIS
V2894-17
La aportación de un solar afecto a la actividad de promoción inmobiliaria puede acogerse al régimen especial de la LIS bajo condiciones específicas
V2684-17
Reinvestment exemption in vital income requires age of 65+
V1979-17
Tratamiento fiscal de la transmisión de una oficina de farmacia: existencias, inmovilizado y fondo de comercio
V4713-16
Requisitos para acogerse al régimen especial de aportación de rama de actividad
V4192-16
Possibility of applying vitality income exemption to patrimonial gain from pharmacy office sale
V2835-16
El tratamiento fiscal de la venta de una oficina de farmacia depende de si se transmiten existencias o inmovilizado
V0488-16
Es posible aplicar el régimen especial de aportaciones no dinerarias si se cumplen los requisitos del art. 87 y existen motivos económicos válidos
V4135-15
La transmisión de terrenos urbanizados mediante Juntas de compensación puede ser actividad económica de promoción inmobiliaria
V3325-15
Vehicle theft indemnity not subject to IRPF retention
V2285-14
VAT deduction on inventory purchases: when it arises and four-year period
V0572-14
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