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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Dissolution of community of property generates capital gain if allocation exceeds ownership share
V5359-26
Exchange of shares among co-owners generates IIVTNU and possible capital gains in IRPF
V1268-26
Award of homes to co-owners after dissolution of property community is subject to VAT
V0726-26
Award of homes to co-owners after dissolution of property community subject to VAT
V0708-26
Resolución de 9 de enero de 2026, de la Dirección General de Política Energética y Minas, por la que se corrigen errores en la de 20 de abril de 2023, por la que se otorga a Line Energy Power, SL, autorización administrativa previa para la instalación fotovoltaica «Line 1», de 51,725 MW potencia instalada y sus infraestructuras de evacuación, en Villalar de los Comuneros (Valladolid).
BOE-A-2026-2540
Resolución de 9 de enero de 2026, de la Dirección General de Política Energética y Minas, por la que se corrigen errores en la de 18 de abril de 2023, por la que se otorga a Azor Power, SL, autorización administrativa previa para la instalación fotovoltaica «Centauro 1», de 51,725 MW de potencia instalada y sus infraestructuras de evacuación, en Villalar de los Comuneros (Valladolid).
BOE-A-2026-2539
Resolución de 9 de enero de 2026, de la Dirección General de Política Energética y Minas, por la que se corrigen errores en la de 20 de abril de 2023, por la que se otorga a Iron Power Energy, SL, autorización administrativa previa para la instalación fotovoltaica «Iron 1», de 49,61 MW de potencia instalada, y sus infraestructuras de evacuación, en Torrecilla de la Abadesa y Villalar de los Comuneros (Valladolid).
BOE-A-2026-2446
Resolución de 9 de enero de 2026, de la Dirección General de Política Energética y Minas, por la que corrigen errores en la de 20 de abril de 2023, por la que se otorga a Clave de Sol Energy Power, SL, autorización administrativa previa para la instalación fotovoltaica «Clave 1», de 51,725 MW de potencia instalada y sus infraestructuras de evacuación, en Bercero y Villalar de los Comuneros (Valladolid).
BOE-A-2026-2445
Sale of energy savings rights by a property owners' association is treated as capital gain
V0026-26
Water infrastructure works subject to 10% VAT for irrigation communities
V2297-25
Rental income in property communities attributed to co-owners
V1798-25
Communal membership fees included in business turnover for IAE exemption
V1026-25
The acquisition of shares from other co-owners in a community of property constitutes an onerous transfer of assets
V0220-25
Exemption from withholding tax on income attributed to community of property of non-profit entities
V1999-23
Property community must not withhold IRPF on capital income distributions
V1718-22
Contribution of a community property share to a company may qualify for special IS regime
V1670-20
Special IS regime may apply to property community share contributions under certain conditions
V1326-20
Possibility of applying the special regime for non-monetary contributions to the ideal share of a community of property
V1222-20
La renta de una actividad forestal en comunidad de bienes se atribuye a los comuneros según su residencia
V2861-19
La comunidad de propietarios debe realizar ingresos a cuenta por las rentas atribuidas a comuneros no residentes
V0534-18
Las comunidades de bienes que construyen para sus comuneros son empresarios sujetos al IVA y pueden aplicar la inversión del sujeto pasivo en sus obras
V2825-15
Services of a property owners' association in an industrial area are VAT liable
V2831-14
Competencia de la Diputación Foral de Vizcaya en IVA y determinación de la normativa de IRPF según la residencia de los comuneros
V0675-14
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