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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Death of a condominium with economic compensation may result in capital gain or loss
V5272-26
Requirements to claim home ownership deduction after 2013 repeal
V5355-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere cumplir los requisitos de residencia habitual
V1678-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
La adjudicación de la cuota de un comunero a otro puede generar una ganancia o pérdida patrimonial
V1547-26
Resolución de 25 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación emitida por la registradora de la propiedad de Valencia n.º 3, por la que se suspende y deniega la inscripción de una escritura de adaptación de finca a Catastro, segregación, determinación de resto, extinción de condominio y agrupación de fincas.
BOE-A-2026-12831
Resolución de 17 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Valencia n.º 3 a inscribir una escritura de segregación y extinción de condominio.
BOE-A-2026-12680
Extinction of condominium with economic compensation may result in capital gains or losses
V1293-26
Reinvestment exemption not applicable if property purchased outside two-year period
V1255-26
The value for calculating patrimonial gain is the actual amount received for the transferred share
V1272-26
Extinction of a condominium with asset allocation exceeding ownership share creates gain or loss
V1280-26
Resolución de 19 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de San Vicente del Raspeig a inscribir una escritura de extinción de condominio.
BOE-A-2026-11110
Possibility of claiming full deduction for investment in primary residence after condominium dissolution
V1228-26
Acquisition value of a home depends on whether purchase was onerous or profitable
V1137-26
Dissolution of community of property without tax excess due to documented legal acts
V1113-26
Dissolution of community of goods with excess awards may be subject to ITPAJD or ISD
V1020-26
Deduction for habitual residence possible after condominium extinction
V0991-26
Exemption for reinvestment possible when purchasing remaining property share
V0723-26
Transfer of a portion of an urban land with solar condition is subject to 21% VAT
V0711-26
Gain or loss on patrimonial alteration upon property assignment exceeding ownership share
V0537-26
Division of common property without excess does not create patrimonial gains or losses
V0543-26
V0458-26
Gain or loss arises if property allocation exceeds ownership share
V2577-25
La extinción de condominio con adjudicación de bienes por valor superior a la cuota genera ganancia o pérdida patrimonial
V2539-25
Dissolution of a community of goods without excess allocation is not subject to onerous property transfers tax
V2459-25
Different acquisition values and dates to calculate capital gain on property sale
V2452-25
Extinction of condominium without excess quota generates no capital gains or losses
V2433-25
Possibility of applying the deduction for investment in primary residence following the termination of co-ownership
V2394-25
100% loan deductions possible after condominium extinction if conditions met
V2387-25
100% loan repayments deductible after condominium extinction if conditions met
V2057-25
Co-holding in a bank account does not alone determine ownership for Inheritance Tax
V2064-25
Extinction of a community of property generates no patrimonial gain or loss if the share is respected
V1927-25
Possibility of applying the deduction for investment in primary residence following the dissolution of a co-ownership under the transitional regime
V1539-25
The inclusion of a joint holder in a bank account does not necessarily imply a donation
V1514-25
Dissolution of a condominium doesn't create patrimonial gains or losses if allocation is proportional
V1412-25
Se puede deducir el 100% del préstamo original tras extinguir un condominio bajo condiciones específicas
V1326-25
Release of a co-borrower in a mortgage loan is subject to documented legal acts tax
V0985-25
Co-titularity in a bank account does not necessarily constitute a donation
V0640-25
La disolución de comunidades de bienes no empresariales puede tributar solo por AJD si las adjudicaciones guardan la debida proporción
V0623-25
Gain or loss on patrimonial valuation upon condominium dissolution
V0570-25
Une unequal property division in a condominium extinguishment creates a capital gain or loss
V0505-25
Reinvestment exemption available if ex-spouse retains habitual home after divorce
V0490-25
The dissolution of a co-ownership without excess in adjudication is not subject to transfer tax on onerous transfers
V0110-25
The dissolution of non-business joint ownerships may be taxed as documented legal acts
V0039-25
Award of property share upon dissolution of condominium not a capital gain
V1605-22
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