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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 66 results.
Land swap for future construction creates gain or loss at transfer
V1656-26
IVA in property swap cannot be included in acquisition value
V0104-26
Rental income-linked contingent payments may increase fixed asset value
V0046-26
Base imposable determined as the highest of declared, agreed or market value where no reference value exists
V2436-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
Mortgage costs for property acquisition constitute part of the higher acquisition value and are amortisable
V2021-24
Improvement works may be added to the acquisition value, but the reinvestment exemption does not apply if the dwelling is not a primary residence
V3012-23
Litigation costs to resolve investment contracts cannot be added to acquisition value
V2250-23
Derrama expenses may be deducted as repair and maintenance if justified by invoice
V1991-23
Interest on loans from related parties may be capitalised as part of inventory value
V1559-23
Home improvements or extensions may be added to the acquisition value for capital gains tax calculations
V0229-23
Replacing a boiler for safety reasons is considered a repair and does not increase the acquisition value
V1845-22
Building demolition costs treated as increased acquisition value of land
V1611-22
Furniture and appliance costs cannot be included in the property's acquisition value
V0109-22
3% depreciation may be deducted on the highest value of a group of properties with a single acquisition price
V2061-21
Exchange of rural properties generates capital gains or losses based on the higher market value
V1735-21
Repair costs for properties intended for rent are deductible under certain conditions
V1404-21
Property repair and maintenance costs are deductible for Income Tax purposes subject to specific limits
V0702-21
Debts of the homeowners' association paid by the purchaser do not count towards the higher acquisition value
V3269-20
Amortisation of leased property may be deducted by applying 3% to the higher of acquisition cost or cadastral value (excluding land)
V2624-20
Deduction of depreciation for leased property limited to 3% annually and the total acquisition value
V2007-20
Loss on company dissolution is calculated as the difference between the market value of assets received and the tax value of the shareholding
V0537-20
Acquisition taxes constitute an increase in the acquisition value and are not deductible expenses
V3196-19
Exemption from VAT on exchanging denominations of the same currency
V2821-19
Compensation to tenants and property improvements considered as increased acquisition value
V2335-19
Inheritance taxes are not direct deductible expenses but increase the property's acquisition value
V1917-19
Property acquisition costs are treated as part of the acquisition value rather than deductible lease expenses
V1434-19
Tax on increase in land value is not deductible via depreciation
V1360-19
Residents in third countries may apply autonomous tax rules
V1256-19
Repair and maintenance costs for properties intended for rent are deductible under certain conditions
V1113-19
Taxes paid on property purchases and mortgages increase the property's acquisition value
V0187-19
Deductibility of repair and maintenance expenses for properties intended for rental
V0097-19
Voluntary accounting revaluations of holdings do not generate income or increased tax value
V2805-18
Application of VAT pro rata in mixed leases and 3% depreciation deduction for Personal Income Tax
V1502-18
Allocation of assets in co-ownership exceeding ownership share triggers capital gains tax
V0698-18
Property depreciation may be deducted by applying 3% to the higher of acquisition cost or cadastral value
V0112-18
The rule of the higher value must apply when valuing properties allocated following a spouse's death
V2878-17
Amortisation of leased properties may be deducted by applying 3% to the higher of cost or cadastral value (excluding land)
V1936-17
Application of regional law based on the location of the highest-value assets in Spain
V1345-17
Non-deductible VAT treated as an expense or increased acquisition cost for Personal Income Tax
V5386-16
Property acquisition costs are not directly deductible but increase the acquisition value for depreciation purposes
V5059-16
Treatment of door replacement depends on whether it increases the asset's value for accounting purposes
V4466-16
Non-UE/EEA residents may apply autonomous community rules based on property value
V4132-16
Renovations to premises may be treated as current expenses or as an increase in fixed assets depending on their accounting nature
V3079-16
Non-UE/European non-residents can choose between national or regional wealth tax rules
V3054-16
Accounting treatment of works on property depends on whether they increase asset value
V1858-16
Loss from the accounting write-off of works carried out in a rented premises may be deductible
V3541-15
Asset renewal must be recorded as an increase in asset value and the replaced component must be derecognised
V3506-15
Normativa applies to community where assets are located
V2660-15
Major repairs capitalised as fixed assets may qualify for the investment tax credit
V2153-15
Deduction for investment in main residence cannot be applied when acquiring bare ownership only
V1930-15
Repair and maintenance costs may be deductible in subsequent years if no income is generated in the year of expenditure
V1586-15
Deductibility of VAT on judicial administration invoices and its treatment in Personal Income Tax
V1506-15
Investment tax relief applies in the tax period when the investment is made and the asset is made available
V0659-15
Renovation, expansion or improvement works may be treated as new fixed assets if they increase book value
V0271-15
VAT deduction for pre-occupation renovation works
V0229-15
Lease termination compensation may be capitalised as property value if it increases future profitability
V0115-15
Freedom of depreciation may apply to property renovation if it extends useful life
V0053-15
Demolishing a building without compensation results in a capital loss for Personal Income Tax purposes
V3368-14
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