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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 75 results.
Home ownership investment deduction limited to ownership percentage
V5304-26
Resolución de 25 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación negativa de la registradora de la propiedad de Pego, por la que se suspende la inmatriculación de la restante mitad indivisa de una finca por la razón de que no resulta acreditada la previa adquisición de la finca por la causante al menos un año antes de su fallecimiento.
BOE-A-2026-12833
Reinvestment exemption requires mandatory relocation circumstances
V1232-26
Actions inherited must be included in IP and ITSGF taxable base
V1150-26
Acquisition value determination for inherited property without succession declaration
V1122-26
Reversion of a donation taxed on documented legal acts, not on succession or donations
V0891-26
Death of usufructuary does not create new IRPF acquisition
V0835-26
Contributions to pension plans allowed after retirement if no pension payment has started
V0608-26
Resolución de 1 de diciembre 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 Ibi a inscribir una escritura de extinción de fideicomiso de residuo por fallecimiento de la fiduciaria y adjudicación de una tercera parte en proindiviso.
BOE-A-2026-5802
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Acquisition value of inherited property determined by Inheritance Tax rules
V0518-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Having a co-holder in a bank account does not necessarily constitute a donation
V0353-26
The Autonomous Community with which the deceased had the longest residence in the five years prior to death is responsible for succession tax
V0151-26
Resolución de 30 de septiembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación realizada por el registrador de la propiedad accidental de A Coruña n.º 4, por la que suspende la solicitud expresa, tras el fallecimiento de la titular registral, de la rectificación del carácter con que consta inscrita una finca, pretendiendo que se modifique el carácter de privativa a ganancial.
BOE-A-2026-725
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Inheritances must be declared in the year of death, not acceptance
V2516-25
Simple renunciation of life insurance not a donation
V2219-25
Inherited estate or universal heir must declare and settle IVA on rental income earned before death
V2177-25
The Community Autonomous competent for Inheritance Tax is where the deceased had their habitual residence
V2130-25
Final allocation of inheritance by public deed does not create excess allocation or taxable events
V1967-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Determination of acquisition and transmission value in the sale of a property after extinguishing a usufruct
V1645-25
Death of landlord does not alter contract date
V1416-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
Pensions received by heirs after employee's death are subject to ISD
V1191-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements
V0590-25
Death benefits of a director must be attributed to the tax period of death
V0431-25
Inheritors taxed on perceived accessibility aid
V0430-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Acquisition value of a property with bare ownership and usufruct determined by source
V0292-25
Heirs can claim 40% reduction on pension plan withdrawals if deadlines are met
V0269-25
The receipt of life insurance by a beneficiary other than the policyholder is subject to I&D Tax
V0221-25
Requirements for the exemption through reinvestment in life annuities for persons over 65 years of age
V0216-25
Premiums for a collective life and disability insurance policy constitute benefits in kind from employment
V0171-25
No exemption for reinvestment in life annuities if contract does not serve the purpose of transforming savings into annuity
V2427-24
Anglosaxon trust in Spain: rental attribution to legal owner; ISD on heritage distributions
V1705-24
Acquisition value of property with bare ownership and usufruct comprises both rights
V1451-24
Possibility of applying reductions to the yield from the redemption of life insurance policies contracted before 1995
V0778-24
Loss of capital from uncollected credits attributable to the successor of the deceased
V0061-24
Neutrality regime not applicable if property not economically active for three years
V2840-23
Loss of capital can be claimed on a non-recovered credit from a bankrupt company
V1682-23
Heirs or estate must declare VAT and issue rental invoices
V0231-23
Deduction for disabled descendant prorated by months met
V2159-22
Tax declaration due from date of death, payment deferred until condition removed
V1727-22
Rents from assets in joint estates attributed to heirs
V1524-22
Non-resident liable under real obligation and subject to Autonomous Community of the causee's rules
V0242-22
A cadaveric estate must issue VAT invoices and withhold 19% IRPF
V3068-21
Funds from a private Panamanian foundation are subject to Inheritance and Gifts Tax
V2407-21
Capital gains imputation: from deceased to pending inheritance
V1614-21
Death of taxpayer creates shorter tax period, shifting obligations to heirs
V0346-21
IVA rental payments cannot be deducted without being a self-employed professional
V3430-20
Life insurance payouts from collective policies taxed under Inheritance and Gifts Tax
V1710-20
Rental income from a leased property after death attributed to heirs
V1240-20
Imputation of rental income from habitual home not required after spouse's death
V1107-20
Rental income attributed to deceased or heirs depending on timing
V0902-20
Las donaciones dinerarias a residentes en España tributan por obligación personal y el parentesco por afinidad se mantiene tras el fallecimiento del nexo
V0385-19
Tax liability of non-residents on Spanish assets and suspension of deadlines due to will dispute
V2852-18
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