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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Death of usufructuary does not create new IRPF acquisition date
V5274-26
Acquired value for inherited property is declared or verified succession tax value
V5396-26
Exemption not applicable if not habitual residence in two years prior
V5384-26
Death of a condominium with economic compensation may result in capital gain or loss
V5272-26
Exemption for reinvestment not applicable if property sold more than two years after leaving habitual residence
V5281-26
Efficiency energy deduction applicable if property becomes habitual residence after works
V5283-26
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
Home ownership investment deduction limited to ownership percentage
V5304-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
50% rental reduction possible if property is for a specific physical person
V5331-26
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
A non-cash contribution by an UAE resident to a Spanish company may be treated as capital gain
V5256-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
Partial dismemberment of isolated immovable assets does not allow fiscal neutrality
V5244-26
Contributor's share in proindiviso deemed non-monetary contribution and not an economic activity
V5232-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Arrendamiento de inmuebles con subcontratación profesional puede constituir actividad económica
V5230-26
Sale of properties as homes after change of use requires IVA deduction regularisation
V5234-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
Entity status depends on whether more than half of assets are financial or non-economic elements
V5206-26
Partial division of isolated assets does not allow access to tax neutrality regime
V5212-26
Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it
V5218-26
Rental of property for exclusive residential use exempt from VAT
V5199-26
Property transfer for storage units may be subject to VAT if exemption is waived
V5152-26
IAE for non-hotel tourist accommodations calculated by number of beds and property surface
V5142-26
Enterprise bidder may issue invoice and self-declare VAT in judicial sale
V5136-26
Receipt or expense? Contract deposit breach indemnities depend on accrual date
V5138-26
Fiscal neutrality cannot apply to property contribution without economic activity
V5128-26
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Rental property intermediation subject to 21% VAT in Spain
V5090-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Property rental can be considered an economic activity via outsourcing management
V5085-26
Platform intermediation services subject to 21% VAT; no passive investment applies
V1687-26
Contribution of leased real estate in capital increase subject to and exempt from VAT and ITPAJD
V5070-26
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Subcontracting property management counts as economic activity
V5058-26
Acquisition value of inherited property determined by Inheritance and Gifts Tax rules
V1655-26
Purchase of a new home within two years before or after sale of main residence allows reinvestment exemption
V1660-26
Exemption for transfer of habitual home applicable to segregated property part
V1666-26
Real estate societies in France not liable for imputed rental income from unoccupied properties in Spain
V1674-26
Partial donation of home by those over 65 may be exempt from income tax
V1637-26
Villa habitual for two adjacent properties under reinvestment exemption
V1644-26
Exemption from corporate tax retention possible if conditions met
V5046-26
Disability elevator taxed at 21% VAT unless under specific renovation conditions
V1626-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
Exemption for sale of habitual home for those over 65: residency and time requirements
V1631-26
Rental income from jointly owned property is capital gains
V1596-26
Reinvestment exemption in habitual home requires mandatory move
V1538-26
La expropiación de un inmueble heredado genera una ganancia o pérdida patrimonial en el IRPF
V1555-26
Cannot confirm exclusive ownership if sale deed indicates proindiviso
V1579-26
Notarial and registration costs of inheritance can be included in property acquisition value
V1580-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
Choice of allocation regime for long-term operations is irrevocable after declaration period
V1501-26
Renovation works on real estate located in Sweden are not subject to Spanish VAT
V1496-26
Ownership of a right of way does not create IBI liability
V1456-26
Resolución de 13 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Palencia n.º 1 a inscribir determinada adjudicación de inmueble mediante convenio regulador aprobado en un procedimiento judicial de guarda, custodia y alimentos de un hijo menor no matrimonial.
BOE-A-2026-12144
Exemption for reinvestment in under-construction home requires completion within four years
V1389-26
Sale of a property generates a capital gain or loss included in savings tax base
V1394-26
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