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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Whether a money transfer is deemed a donation depends on evidence presented to Administration
V5000-26
Gift receipts may be taxable under Inheritance and Gifts Tax if intermediation is not proven
V1069-26
Reversion of a donation taxed on documented legal acts, not on succession or donations
V0891-26
Private funds deposited in a joint account do not necessarily constitute a donation
V0413-26
Having a co-holder in a bank account does not necessarily constitute a donation
V0353-26
Horizon-ERC Advanced Grants exempt from Inheritance and Gifts Tax
V2191-25
The redistribution of funds in joint accounts based on ownership of title does not constitute a donation
V2105-25
Whether a transfer is deemed a donation depends on the donor's intent to give
V1651-25
Non-proportional dividend distribution may be taxed under ISD if not statutorily provided
V1525-25
The inclusion of a joint holder in a bank account does not necessarily imply a donation
V1514-25
Money transfer between different account holders is not automatically a donation
V0950-25
Co-titularity in a bank account does not necessarily constitute a donation
V0640-25
Free creation of a preferential acquisition right is subject to Inheritance and Gifts Tax
V0622-25
Benefits from a German foundation may be taxed as a gift in the ISD if animus donandi is proven
V0101-25
Donation of property from limited company to foundation not exempt under Article 23 of Law 49/2002
V2133-24
Enterprise collaboration agreements: expenditure recognised on commitment
V1560-23
Funds from a private Panamanian foundation are subject to Inheritance and Gifts Tax
V2407-21
Donations to meet employment reserve may be pure and simple if no conditions or obligations are attached
V2373-20
Benefit perception from a German foundation taxed under Spanish Inheritance and Gifts Tax
V1901-16
Tratamiento fiscal de la donación de una nave industrial de una sociedad a sus socios
V1550-16
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