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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Dissolution of community of property generates capital gain if allocation exceeds ownership share
V5359-26
Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected
V5328-26
Death of a condominium with economic compensation may result in capital gain or loss
V5272-26
Dissolution of gainful shares does not allow updating property acquisition value for income tax
V1661-26
Allocation of common property does not create profit or loss if ownership share is preserved
V1627-26
La transmisión de una cuota de titularidad de vivienda adquirida mediante contrato privado genera ganancia o pérdida patrimonial
V1530-26
Dissolution of marital society causes no patrimonial gain or loss if quotas are respected
V1345-26
Extinction of condominium with economic compensation may result in capital gains or losses
V1293-26
Extinction of a condominium with asset allocation exceeding ownership share creates gain or loss
V1280-26
Exchange of shares among co-owners generates IIVTNU and possible capital gains in IRPF
V1268-26
Dissolution of a community of property with economic activity taxed as a corporate transaction
V1138-26
Award of property in marital dissolution exceeding ownership share creates patrimonial gain
V1171-26
Exemption for reinvestment possible when purchasing remaining property share
V0723-26
Division of common property without excess does not create patrimonial gains or losses
V0543-26
Economic compensation from gainful society liquidation may create a patrimonial gain
V0535-26
Gain or loss on patrimonial alteration upon property assignment exceeding ownership share
V0537-26
Dissolution of community property generates no capital gains or losses
V0540-26
Profit arises if property allocation in marital settlement exceeds ownership share
V2640-25
La extinción de condominio con adjudicación de bienes por valor superior a la cuota genera ganancia o pérdida patrimonial
V2539-25
Gain or loss arises if property allocation exceeds ownership share
V2577-25
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Gain or loss arises if property is awarded above marital share in dissolution
V2465-25
Extinction of condominium without excess quota generates no capital gains or losses
V2433-25
Dissolution of gainful shares without excess allocation does not generate patrimonial gain or update property value
V2346-25
Extinction of a community of property generates no patrimonial gain or loss if the share is respected
V1927-25
Dissolution of a community of goods does not generate patrimonial gains or losses if property is allocated according to each member's share
V1420-25
Dissolution of a condominium doesn't create patrimonial gains or losses if allocation is proportional
V1412-25
Acquisition value of property must be separated by ownership share and awarded portion
V1151-25
Award of property in marital assets liquidation exceeding ownership share generates patrimonial gain
V0918-25
The VAT liability of the transfer of a share in a community of property depends on the status of the entity and its members as entrepreneurs
V0837-25
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
Award of property in marital dissolution exceeding ownership share creates capital gain or loss
V0316-25
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