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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
VAT arises on transfer of intangible assets regardless of final price
V1523-26
Resolución de 11 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa realizada por el registrador de la propiedad de Mojácar, en un supuesto en el cual, inscrita una hipoteca sobre varias fincas, por transmisión de activos en su día formalizada en escritura y acta complementaria, se solicitaba expresamente por instancia la rectificación de supuesto error registral.
BOE-A-2026-12135
La transmisión de una unidad económica autónoma puede estar no sujeta a IVA
V2596-25
Reduction cannot apply if activity continues after permanent disability
V2124-25
Bank branch transfer not subject to VAT if autonomous economic unit
V1431-25
Sale of a taxi licence generates taxable capital gain or loss
V1292-25
Reduction of taxi licence transfer to relatives possible under objective estimation
V1135-25
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V0961-25
Earnings from ETC sales deemed mobile capital income subject to retention
V0267-25
Taxation of virtual assets as capital gains or losses
V1948-21
Fixed assets transfer must be declared in the due period; VAT deduction for vehicles depends on their allocation to activity
V2793-20
La transmisión de activos inmobiliarios con medios de gestión puede no estar sujeta a IVA si constituye una unidad económica autónoma
V0294-20
La transmisión de activos inmobiliarios con su estructura de gestión puede no estar sujeta a IVA
V2183-19
La transmisión de activos de una sociedad en liquidación puede estar sujeta a IVA si no constituye una unidad económica autónoma en el momento de la transmisión
V0309-19
Partial division regime not applicable if transmitted assets do not constitute a business branch
V5107-16
Transfer of assets to a group not subject to VAT if it forms an autonomous economic unit
V1036-15
Reduction under LIRPF Art 7 possible via taxi licence transfer
V0378-15
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