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Rendimientos Del Capital Inmobiliario — evolución doctrinal DGT
evolution::rendimientos-del-capital-inmobiliario
Tratamiento fiscal de las obras y el mobiliario en viviendas destinadas al alquiler
V2599-25
Cancellation of mortgage costs can be deducted from rental property income
V2580-25
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Extensions or improvements can be added to the property acquisition value for tax purposes
V2557-25
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 concesión de una opción de compra genera una ganancia patrimonial distinta a la venta posterior del inmueble
V2425-25
La reducción por alquiler de vivienda es aplicable si el destino efectivo del inmueble es satisfacer la necesidad permanente de vivienda
V2435-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Tratamiento de las rentas por arrendamiento de azotea y deducibilidad de gastos en comunidades de propietarios
V2458-25
Requisitos para la aplicación de la reducción del 50% en el arrendamiento de inmuebles destinados a vivienda
V2457-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
El alquiler de vivienda para uso turístico puede estar exento de IVA si no se prestan servicios de industria hotelera
V2449-25
La reducción del 90% del IRPF requiere la formalización de un nuevo contrato, no una simple modificación del existente
V2445-25
Property income under displaced workers regime declared at full amount
V2207-25
Determinación de la sujeción al IVA y la imputación de rentas en la explotación de bienes en proindiviso
V2131-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de inmuebles a una sociedad
V2117-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
El arrendamiento de terreno rústico para una antena puede ser compatible con el régimen simplificado de IVA y su tratamiento en IRPF dependerá de su naturaleza
V2059-25
Los gastos de reparación previos al alquiler son deducibles si se destinan exclusivamente a la futura obtención de rentas
V1933-25
Tratamiento de los gastos y la amortización de bienes muebles cedidos con un inmueble en alquiler
V1936-25
Requisitos para la reducción del 60% en el alquiler de vivienda por rehabilitación
V1937-25
Requisitos para la reducción del 70% en el alquiler de vivienda a entidades sin fines lucrativos
V1928-25
Interests of a mortgage for rental property can be deducted if the home is the collateral
V1918-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Acquisition value of inherited property for depreciation
V1905-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario
V1903-25
La reducción del 70% por alquiler de vivienda requiere cumplir requisitos específicos de zona tensionada y perfil del arrendatario
V1930-25
Replacement of a bath or shower can be deducted as repair and maintenance
V1931-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
Rental income from a pending inheritance is attributed to heirs as income from real estate capital
V1859-25
Repair and conservation costs deductible; improvements added to acquisition value
V1891-25
Tratamiento fiscal de las obras de mejora y ampliación en inmuebles destinados al alquiler
V1893-25
Self-employed can retain objective estimation in a rental property community
V1847-25
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
90% rental reduction in high-demand areas remains valid as conditions are met
V1828-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Los ingresos por alquiler de una habitación en vivienda habitual tributan como rendimientos del capital inmobiliario
V1643-25
La consolidación del pleno dominio por extinción de usufructo conlleva la obligación de tributar por la consolidación del dominio
V1440-25
Deductibility of repair costs in properties expected to be rented
V1408-25
90% rent reduction requires rent cut of over 5% from previous contract rent
V1418-25
Deductibility of repair and annual expenses for rental properties
V1417-25
Es posible aplicar la reducción del 60% en arrendamientos a personas jurídicas si se acredita el uso de vivienda para personas físicas determinadas
V1407-25
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
El régimen especial de trabajadores desplazados incluye las rentas de capital inmobiliario y mobiliario en su determinación de la deuda tributaria
V1378-25
Income from a shareholding agreement may be classified as income from immovable capital
V1303-25
España permite la deducción por doble imposición internacional de los impuestos pagados en Brasil por rentas de inmuebles
V1272-25
Rentability of real estate attributed by legal ownership (50% per co-owner)
V1284-25
Rental income from a suspended inheritance is attributed to heirs as income from immovable capital
V1197-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
50% net income reduction applicable for rental property outside tense area
V1144-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
No capital gain or loss if insurance payout matches repair costs
V1130-25
The owner is taxed on rental income regardless of the assignment of the right to collect
V1111-25
Rental income from a private property must be taxed to the legal owner
V1048-25
Diferencia entre gastos de reparación deducibles y mejoras o ampliaciones en el IRPF
V0919-25
Los gastos de reparación y conservación de una vivienda en expectativa de alquiler son deducibles bajo condiciones específicas
V0916-25
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