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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 38 results.
Dissolution of community of property generates capital gain if allocation exceeds ownership share
V5359-26
Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected
V5328-26
Resolución de 24 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Alcázar de San Juan n.º 2, por la que se suspende el cambio de número de policía e incorporación de referencia catastral de una finca en virtud de certificación del acta de adjudicación de bienes mediante subasta.
BOE-A-2026-14316
Dissolution of gainful shares does not allow updating property acquisition value for income tax
V1661-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
La adjudicación de la cuota de un comunero a otro puede generar una ganancia o pérdida patrimonial
V1547-26
Dissolution of marital society causes no patrimonial gain or loss if quotas are respected
V1345-26
Extinction of condominium with economic compensation may result in capital gains or losses
V1293-26
Extinction of a condominium with asset allocation exceeding ownership share creates gain or loss
V1280-26
Award of property in marital dissolution exceeding ownership share creates patrimonial gain
V1171-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
IIVTNU period starts from acquisition by marital property society
V0875-26
Agreements between heirs deviating from will treated as inter vivos transactions
V0807-26
Dissolution of a community of goods may be exempt from VAT if transferring an autonomous economic unit
V0534-26
Economic compensation from gainful society liquidation may create a patrimonial gain
V0535-26
Gain or loss on patrimonial alteration upon property assignment exceeding ownership share
V0537-26
Dissolution of community property generates no capital gains or losses
V0540-26
Award of a vessel upon dissolution of a company is subject but exempt from VAT
V0400-26
Profit arises if property allocation in marital settlement exceeds ownership share
V2640-25
La extinción de condominio con adjudicación de bienes por valor superior a la cuota genera ganancia o pérdida patrimonial
V2539-25
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
Gain or loss arises if property allocation exceeds ownership share
V2577-25
Liquidation of a society with real estate assignment to shareholders is subject to ITPAJD
V2509-25
Dissolution of community with monetary compensation: tax treatment under specific conditions
V2364-25
Determination of the accrual and tax base in the liquidation of the community of property
V1889-25
Dissolution of a community of goods does not generate patrimonial gains or losses if property is allocated according to each member's share
V1420-25
Acquisition value of property must be separated by ownership share and awarded portion
V1151-25
Award of property in marital assets liquidation exceeding ownership share generates patrimonial gain
V0918-25
Acquisition date and value of inherited or debt-secured real estate depend on origin
V0497-25
Award of property in marital dissolution exceeding ownership share creates capital gain or loss
V0316-25
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
Award of buildable land to partners on dissolution subject to VAT
V1302-22
Allocation of collective investment institution shares in a SICAV liquidation may meet reinvestment requirements
V0574-22
Assumption of debts in individual asset contributions is subject to ITP
V2875-21
Non-ordinary business activity: asset assignment to settle tax debts
V1486-21
Award of plots in cooperative liquidation subject to VAT if land is under urbanisation
V1804-20
La adjudicación de bienes por disolución de gananciales no constituye transmisión si es en proporción al haber, pero los excesos pueden tributar
V0232-19
Tratamiento del IVA en la cesión del remate y la adjudicación de inmuebles en subasta judicial
V0582-17
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