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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Death of a condominium with economic compensation may result in capital gain or loss
V5272-26
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
Dissolution of gainful shares without excess allocation does not generate patrimonial gain or update property value
V2346-25
The dissolution of a community of property without business activity is subject to Stamp Duty if the allocations respect the ownership shares
V0111-25
Capital gains or losses arise if the allocation of assets exceeds the ownership share
V1122-23
Reinvestment exemption for principal residence may apply when acquiring full ownership of an inherited property
V0613-22
Dissolution of community property without excess allocation does not constitute a change in assets
V2363-19
Dissolution of property communities without business activity may only incur AJD tax if ownership shares are respected
V0347-19
Dissolution of joint property without excess adjudication is subject to Stamp Duty
V2980-18
Dissolution of joint ownership communities subject to AJD tax if allocations are proportional
V1345-18
Dissolution of joint property ownership without excess allocation does not trigger capital gains for Income Tax
V0349-17
Redistribution of plots in a community of property is taxed as an exchange for ITPAJD and does not trigger IRPF gains if ownership shares are respected
V5155-16
Dissolution of an undivided estate without business activities is taxed only on documented legal acts under certain conditions
V3304-16
Dissolution of hereditary communities without excess adjudication only subject to tax on documented legal acts
V3225-16
No IRPF or IIVTNU tax due on dissolution of community of property if allocation is proportional
V0473-16
Dissolution of a community of property without excess adjudication does not trigger capital gains or other taxes
V3457-15
Dissolution of joint ownership without excess allocation is not subject to Income Tax or Property Transfer Tax
V2438-14
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