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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Resolución de 13 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa del registrador de la propiedad de San Javier n.º 2, respecto de un documento de liquidación de sociedad conyugal suscrito en Bulgaria.
BOE-A-2026-13187
Contribution of a private asset to a marital society creates patrimonial gain or loss
V0389-26
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Acquisition value for IIVTNU shall be the price paid by the community of property when purchasing the property
V1179-24
ITP exemption for pooling of assets not applicable under separation of property regime
V2860-23
The change of ownership of a vehicle from the community property regime to a spouse is not subject to taxation
V1902-23
Allocating a property to a spouse in excess of their ownership share triggers capital gains tax
V0428-22
Donating half of an asset to the marital partnership generates a capital gain or loss
V0179-22
Deduction for principal residence may apply to 100% of loan following dissolution of co-ownership under certain conditions
V1276-21
Full deduction for main residence investment possible if transitional regime requirements are met
V0684-21
Release of a mortgage loan co-debtor is subject to Stamp Duty
V3397-20
Capital gains or losses arise if the allocation of assets exceeds the ownership share
V1940-20
Wealth Tax exemption is a prerequisite for the reduction on donation of shares
V1996-18
La aportación onerosa de un bien privativo a la sociedad de gananciales está exenta de ITPAJD y genera efectos en el IRPF
V4723-16
Dissolution of a common property regime in a civil partnership is not exempt from ITPAJD
V0934-16
Dissolution of community property regime is exempt from AJD, but excess allocations are taxable
V3390-14
Two separate donations are deemed to occur when both spouses transfer assets from the community property regime
V2151-14
Dissolution of joint ownership with excess allocation subject to ITPAJD, IIVTNU and IRPF
V2114-14
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