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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 43 results.
New entities may apply 15% reduced rate if criteria met and not part of a group
V5236-26
Loss of land value cannot be charged until transfer occurs
V1617-26
DGT does not comment on whether an Excel file meets the requirement of separate accounting by property
V5009-26
Renting activity not considered economic if employee also performs property promotion functions
V1046-26
Renovation works taxed at 21% unless qualifying for reduced rate
V0959-26
New entities may apply 15% reduced corporate tax rate if carrying out economic activity
V0224-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
German shareholding may be treated as a rental attribution entity in Spain
V2178-25
Reduced 15% tax rate for new entities requires not being part of a group
V1770-25
The lease of a property not used for development activity may be subject to VAT
V1760-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Conditions for the VAT liability of a community of property in the transfer of land in urban developments
V0560-25
Condiciones para la sujeción al IVA y la consideración de sujeto pasivo de una comunidad de bienes en la transmisión de terrenos
V0545-25
La aplicación de la inversión del sujeto pasivo por afección real requiere la ejecución de una garantía sobre bienes inmuebles
V0524-25
Fiscal regime conditions for share splitting depend on activity branches or valid economic reasons
V0428-24
Sale of land in Spain may be taxable in Spain regardless of economic activity
V2629-22
Obligación de alta en epígrafes de promoción inmobiliaria para la venta de parcelas y viviendas
V2190-22
Award of buildable land to partners on dissolution subject to VAT
V1302-22
IVA paid on urban property purchase deductible if used in a taxable activity with intention proven
V1034-21
Partial spin-off does not qualify under special IS regime if segregated assets lack own materials and personnel
V0931-21
IVA on rented properties not deductible if affectation changes to rental sector
V3440-20
Exemption from IAE applies for first two tax periods upon business start
V2571-20
Purchases of real estate by passive investor do not count in prorata calculation
V1807-20
Non-monetary contributions may qualify under LIS special regime
V2468-19
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA en la promoción de viviendas
V0928-19
Requisitos para que las entidades de nueva creación apliquen el tipo reducido del 15% en el Impuesto sobre Sociedades
V0581-19
La aportación de un inmueble construido por una promotora al capital de otra sociedad está sujeta a IVA
V0049-19
La aportación de un solar afecto a la actividad de promoción inmobiliaria puede acogerse al régimen especial de la LIS bajo condiciones específicas
V2684-17
La comunidad de bienes es sujeto pasivo del IVA si asume el riesgo y ventura de la promoción inmobiliaria
V2555-17
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA en promoción inmobiliaria
V2556-17
La actividad de promoción inmobiliaria de una sociedad no residente puede constituir un establecimiento permanente en España
V2117-17
Partial division regime not applicable if transmitted assets do not constitute a business branch
V5107-16
Cómputo del plazo de tres años para iniciar la promoción de terrenos en el régimen SOCIMI
V4191-16
Análisis de la imposición en España de las ganancias por escisión de una entidad no residente
V1399-16
No retention of 3% required if non-resident acts through a permanent establishment
V0095-16
Services provided by a partner to the company are treated as income from work for income tax
V3737-15
La transmisión de terrenos urbanizados mediante Juntas de compensación puede ser actividad económica de promoción inmobiliaria
V3325-15
Non-monetary contributions may apply under special regime if participation and economic motives are met
V1482-15
Partial spin-off cannot qualify for special regime if segregated assets do not constitute a separate activity branch
V0654-15
Non-monetary contributions may apply if valid economic reasons exist
V0518-15
SOCIMIs may carry out maintenance and construction as part of their main activities
V2584-14
Absorption of a German company with permanent establishment in Spain may qualify for special tax regime
V0937-14
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