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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
Legal costs paid after a judicial judgment may be treated as a patrimonial loss
V5351-26
Loss on share sale only deductible if no repurchase in prior or next two months
V5316-26
Loss can be treated as patrimonial if properly justified
V5387-26
Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected
V5328-26
Loss of capital due to society dissolution must be attributed to the judicial order approving dissolution
V5361-26
Determinación del valor de adquisición y transmisión para el cálculo de ganancias o pérdidas patrimoniales
V1677-26
Losses from digital platform scams may be treated as patrimonial losses if justified
V1619-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
Professional fees from judicial auctions not deductible as capital loss
V1600-26
La titularidad de rendimientos y ganancias se determina según las normas de titularidad jurídica y las pruebas aportadas
V1571-26
Reimbursement and delay interest deemed patrimonial loss
V1552-26
Suspension of share trading does not automatically cause a capital loss
V1557-26
Costs paid after a final civil judgment can be treated as a capital loss
V1588-26
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Gifts of real estate generate capital gains or losses except in cases of habitual residence
V1413-26
Tributación del staking y obtención de criptomonedas por publicidad en el IRPF
V5017-26
Dissolution of marital society causes no patrimonial gain or loss if quotas are respected
V1345-26
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Losses from real estate activities can be offset by profits from a new commercial activity
V5005-26
Orden ECM/534/2026, de 19 de mayo, de autorización administrativa a Asisa, Asistencia Sanitaria Interprovincial de Seguros, SAU, para ampliar la actividad aseguradora a los ramos de incendio y elementos naturales y pérdidas pecuniarias diversas.
BOE-A-2026-11618
Extinction of condominium with economic compensation may result in capital gains or losses
V1293-26
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
Loss on share acquisition can be recognised after company dissolution
V1216-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
Incorrectly charged VAT does not constitute a tax obligation but a private credit
V1090-26
Gains from property transfers not deductible or compensable
V0932-26
Cryptocurrency sales taxed as capital gains, exempt from VAT
V0889-26
Limitation of tax loss carryforwards after majority capital acquisition
V0869-26
Private contracts can prove purchase value for capital gains calculation
V0836-26
Losses from 2025 share sales carried forward to 2026 upon definitive transfer
V0754-26
To offset a 2025 capital loss, the 2025 sale must be definitive
V0758-26
Hidden defects indemnity may be treated as a price reduction for capital gains tax
V0732-26
Negative income from the dissolution of a linked entity is deductible
V0552-26
Division of common property without excess does not create patrimonial gains or losses
V0543-26
Dissolution of community property generates no capital gains or losses
V0540-26
Crypto sale profits taxed as savings income and calculated by asset type
V0491-26
A loss can be recognised upon the dissolution of a society in bankruptcy
V0438-26
Lost money from fraud may be treated as a patrimonial loss if the perpetrator is unidentified
V0447-26
Inheritance value of investment gold is actual amount, unless below market value
V0457-26
Negative taxable bases of absorbed entities can be offset by the absorbing entity
V0367-26
Losses cannot be offset in IRPF for lucrative share transfers
V0327-26
Expenses of an inactive entity may generate negative taxable bases if deductibility requirements are met
V0166-26
Gains from the purchase and sale of shares in US dollars and their subsequent conversion into euros are taxed as capital gains
V0152-26
Losses from share sales cannot be claimed if homogenous shares are repurchased within legal period
V0089-26
Deductibility of credit impairment losses requires prior accounting recognition and compliance with art. 13.1 LIS
V0078-26
Sentencia de 18 de noviembre de 2025, de la Sala Tercera del Tribunal Supremo, que estima el recurso contencioso-administrativo interpuesto por la representación de Serviliano García, SA, contra la Orden TED/749/2022, de 27 de julio, por la que se aprueba el incentivo o penalización para la reducción de pérdidas en la red de distribución de energía eléctrica para el año 2016, se modifica la retribución base del año 2016 para varias empresas distribuidoras, y se aprueba la retribución de las empr
BOE-A-2026-989
Sentencia de 29 de octubre de 2025, de la Sala Tercera del Tribunal Supremo, que estima en parte el recurso contencioso-administrativo interpuesto por la representación de Medina Garvey Electricidad, SLU, contra la Orden TED/749/2022, de 27 de julio, por la que se aprueba el incentivo o penalización para la reducción de pérdidas en la red de distribución de energía eléctrica para el año 2016, se modifica la retribución base del año 2016 para varias empresas distribuidoras, y se aprueba la retrib
BOE-A-2026-942
Sentencia de 13 de noviembre de 2025, de la Sala Tercera del Tribunal Supremo, que estima en parte el recurso contencioso-administrativo interpuesto por la representación de Dielesur, SLU, contra la Orden TED/749/2022, de 27 de julio, por la que se aprueba el incentivo o penalización para la reducción de pérdidas en la red de distribución de energía eléctrica para el año 2016, se modifica la retribución base del año 2016 para varias empresas distribuidoras, y se aprueba la retribución de las emp
BOE-A-2026-681
Sentencia de 31 de octubre de 2025, de la Sala Tercera del Tribunal Supremo, que estima el recurso contencioso-administrativo interpuesto por la representación de Energía de Miajadas, SA, contra la Orden TED/749/2022, de 27 de julio, por la que se aprueba el incentivo o penalización para la reducción de pérdidas en la red de distribución de energía eléctrica para el año 2016, se modifica la retribución base del año 2016 para varias empresas distribuidoras, y se aprueba la retribución de las empr
BOE-A-2026-680
Losses from credit deterioration of Cuban state importers may be deductible if LIS insolvency conditions are met
V0058-26
Orden ECM/1588/2025, de 23 de diciembre, de autorización administrativa de la cesión total de la cartera de contratos de seguro de los ramos de accidentes, vehículos terrestres (no ferroviarios), responsabilidad civil en vehículos terrestres automóviles, pérdidas pecuniarias diversas, defensa jurídica y asistencia, por parte de Hello Insurance Group, Compañía de Seguros, SA (en liquidación) a Ges, Seguros y Reaseguros, SA.
BOE-A-2026-669
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Losses not inheritable or compensable from deceased
V2610-25
Cryptocurrency exchange constitutes a swap generating capital gains or losses
V2513-25
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Property sale classification depends on production and human resources organisation
V2470-25
Extinction of condominium without excess quota generates no capital gains or losses
V2433-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Investment fund holdings replicating the same index are not homogeneous
V2234-25
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