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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 112 results.
Transmission value for IIVTNU in judicial auctions is that stated in the award decree
V1277-26
Exchange of shares among co-owners generates IIVTNU and possible capital gains in IRPF
V1268-26
IIVTNU period starts from acquisition by marital property society
V0875-26
Value appreciation period starts from property acquisition date
V0814-26
Catastrophic reference value not transmission price for capital gains tax
V0792-26
Pacto of improvement granting lifelong usufruct subject to municipal capital gains tax
V0765-26
Partial division of isolated immovable assets does not allow fiscal neutrality regime
V0749-26
Partial spin-off only qualifies for IS tax neutrality if autonomous activity branches are proven
V0715-26
New construction value has no impact on IIVTNU calculation
V0594-26
Total non-proportional spin-off may qualify for fiscal neutrality if segregated assets constitute autonomous business lines
V0562-26
No sujeción al IIVTNU en opción de compra de leasing no procede
V0523-26
Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist
V0492-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Late ISD declaration does not prevent exemption from IIVTNU if no value increase
V0406-26
Contribution of a private asset to a marital society creates patrimonial gain or loss
V0389-26
Fiscal neutrality not applicable in corporate split if no distinct business activities
V0369-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Owners' knots may request base tax determination under article 107.5 of TRLRHL
V0296-26
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Transfer of land classified as urban in the Cadastre is subject to IIVTNU
V2619-25
Tratamiento fiscal de la consolidación del dominio por renuncia del usufructo en ISD, IIVTNU e IRPF
V2464-25
Movable assets and rehabilitation costs not deductible for IIVTNU calculation
V2371-25
Requirements for the contribution of a business line to qualify for the tax neutrality regime
V2022-25
It is possible to break down the total value of an inheritance to determine the acquisition value for IIVTNU
V1213-25
Renovation costs not included in land acquisition value for IIVTNU
V0977-25
No VAT on property contributions if part of business activity
V0972-25
Payment of IIVTNU after property sale does not create a patrimonial loss
V0692-25
Exemption in IRPF and IIVTNU for sale of habitual home in mortgage enforcement proceedings
V0393-25
IIVTNU period calculation starts from land acquisition date
V0421-25
Acquisition date for IIVTNU shall be the original ownership date in cases of mergers or demergers
V1759-24
Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes
V1767-24
Acquisition value for IIVTNU shall be the price paid by the community of property when purchasing the property
V1179-24
Refund of IIVTNU requires correction of capital gains from sale; interest taxed as general income
V0718-24
Contribution of separate property to a community property regime is exempt from ITPAJD and IIVTNU
V0533-24
Dissolution of joint ownership with excess allocation compensated in cash is subject to AJD rather than TPO or IIVTNU
V3029-23
Total demerger may qualify for the neutrality regime under Corporate Income Tax if its primary purpose is not tax advantage
V2861-23
Applicability of the fiscal neutrality regime in share exchanges under LIS requirements
V2841-23
Acquisition value of the consulting entity used for IIVTNU non-liability or real method
V2494-23
The dissolution of a community of property with the adjudication of indivisible estates is not subject to Transfer Tax or Real Estate Transfer Tax
V2506-23
Non-proportional total demerger requires the existence of business lines to qualify for the special Corporate Income Tax regime
V2035-23
The calculation of the increase in value for the IIVTNU must be carried out globally and not in parts
V1909-23
Requirements for contributing a business activity to the special IS regime and patrimonial exemption
V1829-23
Special merger and division regime requires legal compliance and activity branches
V1772-23
Buyer can prove no value increase in IIVTNU using seller's ISD declared value
V1699-23
The transfer date of real estate via private document affects the start of the limitation period
V1665-23
La fusión por absorción puede acogerse al régimen especial de IS si cumple requisitos mercantiles y económicos
V1467-23
La adjudicación de bienes en la disolución de gananciales tributa por transmisiones onerosas si existen excesos de adjudicación
V1392-23
La escisión total podría acogerse al régimen especial de Impuesto sobre Sociedades si no busca una ventaja fiscal
V1387-23
Application of non-taxability or reduced tax base to the creation of a temporary usufruct
V0597-23
The usufructuary is the taxpayer for IBI, and the creation of a usufruct triggers the IIVTNU taxable event
V0214-23
El ejercicio de la opción de compra en un arrendamiento financiero puede estar sujeto al IIVTNU
V0198-23
V0199-23
IIVTNU is not applicable if the transfer value is lower than the acquisition value according to the title or the value verified by the Administration
V0157-23
If the trustee has power of disposal, they are taxed on full ownership for ISD and IIVTNU
V0136-23
The dissolution of joint ownership communities may be subject to Stamp Duty or onerous transfers depending on the case
V0135-23
Economic grounds allow special IS regime for activity branch contribution
V0091-23
IIVTNU cannot be settled for transfers prior to 26/10/2021, but the obligation to file remains
V0063-23
Contribution of an activity branch to a company may qualify for special IS regime if valid economic reasons exist
V2596-22
La fusión por absorción puede acogerse al régimen especial de IS y no tributar por ITPAJD o IIVTNU bajo ciertas condiciones
V2532-22
Se devenga el IIVTNU si se transmite la participación en bienes concretos de una sociedad de gananciales
V2362-22
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