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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
A loss can be claimed in personal income tax following judicial dissolution of a company
V2615-25
Profit arises if property allocation in marital settlement exceeds ownership share
V2640-25
Gain or loss arises if property allocation exceeds ownership share
V2577-25
Tratamiento en el IRPF de la aportación gratuita de un bien privativo a la sociedad de gananciales
V2567-25
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Gain or loss arises if property is awarded above marital share in dissolution
V2465-25
Loss of capital can be attributed to judicial dissolution
V2420-25
La concesión de una opción de compra genera una ganancia patrimonial distinta a la venta posterior del inmueble
V2425-25
Extinction of condominium without excess quota generates no capital gains or losses
V2433-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Dissolution of gainful shares without excess allocation does not generate patrimonial gain or update property value
V2346-25
Original acquisition values and dates retained in horizontal division of inherited properties
V2246-25
Gain or loss from expropriation is recognised in the year of occupation
V2286-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
Extinction of a community of property generates no patrimonial gain or loss if the share is respected
V1927-25
Gain or loss is recognised in the period of delivery of the property
V1669-25
Gain or loss on foreign currency property sale calculated by converting difference to euros
V1615-25
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
Dissolution of a condominium doesn't create patrimonial gains or losses if allocation is proportional
V1412-25
V1232-25
Renters' repair damages and legal costs are taxable losses
V1225-25
La indemnización por robo de joyas y sus intereses legales califican como ganancias patrimoniales
V1229-25
Loss recognised on share amortisation in year of capital reduction
V1194-25
La concesión de una opción de compra y la posterior venta generan dos alteraciones patrimoniales distintas
V1046-25
Award of property in marital assets liquidation exceeding ownership share generates patrimonial gain
V0918-25
Gain or loss on patrimonial valuation upon condominium dissolution
V0570-25
Une unequal property division in a condominium extinguishment creates a capital gain or loss
V0505-25
Purchase of property in marital dissolution retains original value and acquisition date
V0374-25
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