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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
CITpax to submit peace activity grant application within 30 days
BOE-A-2026-13757
Liquidation of a society with real estate assignment to shareholders is subject to ITPAJD
V2509-25
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
La aportación de un inmueble a una sociedad no residente puede tributar por actos jurídicos documentados en España
V2365-25
Notarial deed subject to ITPAJD unless transmission tax payment is proven
V2180-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
Cannot amend declared value in ITP self-declaration if it is the highest amount
V1523-25
Entrepreneur status for VAT purposes regarding securitization funds and its impact on the Transfer Tax and Stamp Duty
V1508-25
Acquisition value of property set by autonomous community after ITP review
V1393-25
Taxation of the dissolution of non-business community property
V1220-25
La aportación gratuita de bienes privativos a la sociedad de gananciales no tributa en ISD ni en ITPAJD
V1106-25
La venta de un inmueble a cambio de criptomonedas se califica como permuta para su tributación en IRPF e ITP
V0935-25
Tributación de la disolución de comunidades de bienes y excesos de adjudicación en el ITPAJD
V0753-25
ITPAJD devengue depending on the nature of the transaction with suspensive clause
V0664-25
Acquisition value for IRPF is the actual purchase price, regardless of ITPAJD reference value
V0512-25
Exposure to ITP and AJD of beach exploitation licences depends on whether there is a patrimonial displacement
V0397-25
The buyer pays the AJD on the sale and purchase and the credit institution pays the AJD on the mortgage loan
V0141-25
The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990
V0118-25
The allocation of real estate through capital reduction is subject to VAT and to the corporate operations modality of the Transfer Tax and Documented Legal Acts Tax
V0085-25
The establishment of a Compensation Board does not constitute a transfer of assets and, in principle, is not subject to corporate operations or Stamp Duty
V0003-25
El FEI no puede invocar la exención del Protocolo UE ni la del art. 45.I.A.a) TRLITPAJD en la reducción de capital con devolución de aportaciones
V2462-24
Transmisión de terreno rústico con caseta de riego a adquirente en REAGP: exenta de IVA sin posibilidad de renuncia ni inversión del sujeto pasivo; tributa por ITP
V2273-24
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