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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 189 results.
50% rental reduction possible if property is for a specific physical person
V5331-26
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
Annual property expenses deductible only for actual rental days
V5255-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Rendimientos Del Capital Inmobiliario — evolución doctrinal DGT
evolution::rendimientos-del-capital-inmobiliario
Deducibilidad de los gastos de financiación en rendimientos de capital inmobiliario
V1629-26
Rental income from jointly owned property is capital gains
V1596-26
Hotel industry rental services classified as economic activity income
V1556-26
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V1544-26
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de cuotas de comunidad de bienes
V5038-26
Parking land rental subject to VAT, not exempt
V1360-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
50% rental reduction possible if property is for habitual residence
V1291-26
50% tax reduction available for permanent rental housing
V1290-26
Travel and accommodation costs for community meetings not deductible
V1278-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Improvements or extensions increase property acquisition value; repairs do not
V1279-26
Rental income from rural property is charged when due
V1267-26
Repair and maintenance costs deductible as rental income from real estate
V1197-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Holiday home rental without hotel services classified as property income
V1173-26
Broker mortgage costs not deductible from rental income
V1141-26
Repair and conservation costs in rental properties deductible if rental expectation proven
V1154-26
To qualify for 90% rent reduction, discount must be based on last actual rent of prior contract
V1156-26
No reduction of 90% on rental income tax without being in a tense residential market zone
V1142-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
Reinvestment exemption not applicable if property ceased to be habitual residence more than two years ago
V1159-26
Deduction for home ownership maintained if loan repays previous mortgage
V1160-26
Usufruct creation on a property deemed capital income
V1167-26
Legal expenses in eviction proceedings deductible for property income
V1115-26
Use of sports facilities as consideration for land cession deemed as immovable capital income
V1019-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
70% rental reduction available for public or non-profit tenants
V0542-26
Rental income must be declared by property owner, not a family member
V0204-26
Surface right establishment may be subject to VAT and royalties are deemed rental income
V0095-26
Rentals of community property not economic activities without full-time employment
V0048-26
Tax treatment of works and furniture in dwellings intended for rent
V2599-25
Extensions or improvements can be added to the property acquisition value for tax purposes
V2557-25
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Cancellation of mortgage costs can be deducted from rental property income
V2580-25
Régimen de atribución de rentas y retenciones en las comunidades de bienes con socios no residentes
V2493-25
Amortisation calculation differs for full ownership and usufruct
V2476-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
La concesión de una opción de compra genera una ganancia patrimonial distinta a la venta posterior del inmueble
V2425-25
Reduction applicable if property used as residential accommodation despite commercial registration
V2435-25
La reducción del 90% del IRPF requiere la formalización de un nuevo contrato, no una simple modificación del existente
V2445-25
Rental tourism exempt from VAT if no hotel services are provided
V2449-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
50% rental reduction possible if rooms are used as private housing
V2457-25
Structural reinforcement deemed improvement, not repair expense
V2458-25
Property income under displaced workers regime declared at full amount
V2207-25
Rental income from proindiviso properties attributed to legacy owners only
V2131-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Fiscal neutrality regime cannot apply to rented property contributions
V2117-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
Rental of rural land for an antenna is exempt from IRPF retention
V2059-25
Replacement of a bath or shower can be deducted as repair and maintenance
V1931-25
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