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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
La ganancia por la venta de una parte segregada de la vivienda habitual puede estar exenta para mayores de 65 años
V1666-26
Requisitos para la exención por reinversión en vivienda habitual y la asimilación de obras de rehabilitación
V1649-26
La condición de guardador de hecho no permite aplicar el mínimo por descendientes ni por discapacidad a una hermana
V1601-26
Cannot claim minimums for siblings due to de facto guardianship
V1081-26
Deductible expenses for disability cannot be claimed if not an active worker
V0980-26
Application of minimums for dependents and disability in cases of permanent foster care
V0983-26
A garage cannot be considered a habitual residence for tax purposes
V0429-26
Rental income must be charged for a garage purchased after the main residence
V2252-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
Requirements for a garage to be considered habitual residence
V1906-25
Relief for reinvestment depends on whether job transfer requires move
V1821-25
La exención por mayores de 65 años tras un divorcio depende de si la vivienda mantiene la consideración de habitual según la jurisprudencia
V1707-25
Requirements for the exemption on the transfer of primary residence for persons over 65 years of age
V1480-25
Sale of a garage may be exempt from income tax if conditions for assimilation to habitual residence are met
V0670-25
Tratamiento de los beneficios por transmisión de participaciones para la exención en el Impuesto sobre el Patrimonio
V0515-23
Minimums for descendants and disability cannot be applied without direct lineage
V0422-21
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
El desplazamiento temporal de menores para escolarización no permite aplicar el mínimo por descendientes
V1654-18
Possibility of applying minimum for descendants via economic dependency or cohabitation
V3189-17
La dependencia económica asimila la convivencia para el mínimo por descendientes
V1852-17
El tutor legal de un hermano con discapacidad puede tener derecho a la deducción de 1.200 euros por discapacidad bajo ciertos requisitos
V0864-17
Minimum for descendants and disability deduction applicable in permanent foster care
V3397-16
Minimum for descendants and disability deduction applicable if legal guardianship exists
V3373-16
Posibilidad de aplicar el mínimo por descendientes y la deducción en la cuota por tener una hermana bajo tutela con discapacidad
V3027-16
El mínimo por descendientes y la deducción por discapacidad se prorratean entre los contribuyentes con derecho a ellos
V2556-16
Posibilidad de aplicar el mínimo por descendientes a personas vinculadas por tutela
V2055-15
Minimum for dependents not applicable to temporary care for education
V2483-14
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