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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Deduction for energy efficiency applicable despite single property owner billing
V5363-26
Deduction for energy efficiency based on ownership percentage regardless of bill holder
V5322-26
Reinvestment exemption applicable if new home purchased within two years of sale
V5285-26
Possibility of applying the energy rehabilitation deduction to amounts paid by the co-owner
V1416-26
Posibilidad de aplicar la deducción por eficiencia energética de forma individual por cada cónyuge
V1395-26
Reinvestment exemption possible for jointly owned property
V1185-26
Co-owners can claim energy rehabilitation deduction proportionally to their share
V0970-26
Energy efficiency deduction based on ownership percentage
V0097-26
Each co-owner can claim energy rehabilitation deduction based on ownership percentage
V0098-26
Each co-owner can deduct 15% of the installation cost proportional to their ownership share
V2074-25
Rental income must be charged for non-residential shared property share
V1935-25
Cannot deduct 100% of mortgage if only 33.33% of property ownership held
V1533-25
Rental income must be imputed for jointly owned property
V1409-25
The energy efficiency deduction is applied in the tax period in which the energy certificate following the works is issued
V1390-25
Deduction of 60% available for energy rehabilitation in residential buildings
V1343-25
Each spouse may claim the energy efficiency deduction on their respective share
V1302-25
Rentability of real estate attributed by legal ownership (50% per co-owner)
V1284-25
Cannot claim home investment deduction for purchase after 2012
V1149-25
60% deduction available for energy efficiency works in residential buildings
V1061-25
Proportional reinvestment exemption applicable
V0563-25
Acquisition of property in co-ownership may be considered economic activity if one society's means are used
V1921-21
Property income attributed to co-owners based on legal ownership
V1011-20
La calificación de actividad económica en el arrendamiento de inmuebles depende del cumplimiento de requisitos específicos
V0806-16
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