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Resolución de 28 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación negativa del registrador de la propiedad de Nules n.º 2, por la que se suspende la inscripción de una escritura de compraventa, por la razón de que no se acredita la presentación del título sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados ante la oficina liquidadora competente.
BOE-A-2026-5499
Tributación de la documentación de división interna de local en régimen de propiedad horizontal
V2562-25
Tributación de la disolución de comunidades de bienes y los excesos de adjudicación
V2480-25
La disolución de una comunidad de bienes sin excesos de adjudicación no tributa por transmisiones patrimoniales
V2459-25
La disolución de comunidades de bienes no empresariales puede tributar por actos jurídicos documentados, salvo que existan excesos de adjudicación
V2431-25
La tributación de la disolución de proindiviso con exceso de adjudicación depende de la naturaleza de la compensación y la indivisibilidad del bien
V2430-25
La adjudicación de un inmueble a un solo comunero puede tributar por actos jurídicos documentados bajo el supuesto del art. 1.062 del Código Civil
V2434-25
La aportación de un inmueble a una sociedad no residente puede tributar por actos jurídicos documentados en España
V2365-25
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
La adjudicación de bienes en la disolución de un proindiviso con exceso compensado en dinero puede tributar por actos jurídicos documentados si se fundamenta en la indivisibilidad del bien
V2364-25
The deed of notoriety for tax registration is subject to AJD if payment of the tax for the previous transfer is not proven
V2041-25
Taxation of the dissolution of a community of property with excess adjudication compensated
V1999-25
Group of properties taxed under variable AJD rate with reference value as base
V1968-25
Tributación de la disolución de comunidades de bienes y excesos de adjudicación
V1783-25
La disolución de comunidad con exceso de adjudicación compensado en metálico puede tributar por actos jurídicos documentados
V1789-25
Taxation of separating a storage unit from a parking space
V1784-25
La escritura de rectificación de distribución y cambio de uso puede estar sujeta a la cuota gradual de actos jurídicos documentados
V1727-25
La entrega de inmuebles por distribución de dividendos puede estar sujeta al Impuesto sobre Transmisiones Patrimoniales
V1721-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
Tax treatment of the dissolution of communities of property and excesses in adjudication
V1524-25
Taxation of the dissolution of a community of property and excesses of adjudication
V1522-25
Taxation of the allocation of an indivisible real estate asset with monetary compensation in the dissolution of a community of property
V1516-25
Raising a commercial lease to public writing triggers documented acts tax
V1357-25
Tributación de la disolución de una comunidad de bienes y la posible existencia de excesos de adjudicación
V1319-25
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
Release of a co-borrower in a mortgage loan is subject to documented legal acts tax
V0985-25
La disolución de comunidades de bienes sin actividad empresarial tributa por AJD si las adjudicaciones guardan la debida proporción
V0943-25
Purchase of a balloon via public deed may be subject to AJD variable fee
V0764-25
Tributación de la disolución de comunidades de bienes y excesos de adjudicación en el ITPAJD
V0753-25
La subrogación del deudor hipotecario en una compraventa no está sujeta a la cuota gradual de AJD
V0745-25
ITPAJD devengue depending on the nature of the transaction with suspensive clause
V0664-25
La disolución de comunidades de bienes no empresariales puede tributar solo por AJD si las adjudicaciones guardan la debida proporción
V0623-25
Purchase option taxed under documented legal acts if all conditions met
V0488-25
The statute of limitations on tax debt does not alter the nature of the taxable event nor the liability for the tax
V0174-25
The buyer pays the AJD on the sale and purchase and the credit institution pays the AJD on the mortgage loan
V0141-25
Tax treatment of the dissolution of a community of property and the adjudication of real estate
V0126-25
The dissolution of a community of property without business activity is subject to Stamp Duty if the allocations respect the ownership shares
V0111-25
Recognition of ownership by judicial sentence is taxed as documented legal acts, not as property transfers
V0116-25
The deed of cancellation of new construction and horizontal division is not subject to the variable rate of AJD
V0117-25
The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990
V0118-25
The dissolution of a co-ownership without excess in adjudication is not subject to transfer tax on onerous transfers
V0110-25
The dissolution of non-business joint ownerships may be taxed as documented legal acts
V0039-25
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
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