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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Resolución de 23 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad accidental de Barcelona n.º 14 a practicar la inscripción de una cesión de crédito hipotecario.
BOE-A-2026-14309
Resolución de 2 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Estepona n.º 1, por la que se suspende la inscripción de una cesión de crédito hipotecario.
BOE-A-2026-12844
Reinvestment exemption for primary residence can be applied using funds to repay a mortgage
V2791-23
The transfer value of a property cannot be reduced by the outstanding mortgage debt
V1543-22
Mortgage repayments cannot be deducted from the transfer value of a property
V1036-21
Mortgage payment protection insurance cannot be considered a reinvested amount
V2207-20
Reinvestment exemption may be applied by using part of the funds to repay a mortgage
V1371-20
Inability to pay mortgage does not automatically qualify home as primary residence for exemption
V2854-19
Income tax exemption for the sale of primary residence may apply in insolvency proceedings
V1546-19
Specially protected cooperatives were exempt from mortgage credit registration until June 2019
V0630-19
Life insurance premiums cannot be deducted from real estate capital income
V2303-18
Mortgage loan novation is not exempt under the cooperative regime, but may be under Law 2/1994
V3851-15
Redistribution of a mortgage via land segregation does not trigger tax liability on assets
V3749-15
Interest and formalisation costs on loans used to repay debt for business assets are deductible
V2054-15
ITPAJD exemption applies to both loans and mortgage credits in cases of novation
V1460-15
Agency services for the transfer of mortgage credit rights are located where the property is situated
V1195-15
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