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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Resolución de 20 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 Móstoles n.º 1 a inscribir una escritura de dación en pago.
BOE-A-2026-12775
Integration of the market value minus fiscal value difference into taxable base in a payment by asset transfer
V0294-26
Resolución de 7 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Orgaz a inscribir una escritura de dación en pago.
BOE-A-2026-1521
No exemption for non-primary residence in payment deed
V0029-26
No exemption from IRPF for selling home to pay society debt
V1105-25
Sale of habitual home in insolvency may be exempt from IRPF if carried out via judicial mortgage enforcement
V0531-25
Exemption in IRPF and IIVTNU for sale of habitual home in mortgage enforcement proceedings
V0393-25
Requirements for the taxpayer's investment in the transfer of real estate subject to a guarantee
V0098-25
The transfer of ownership of vehicles by private individuals to a credit institution is not subject to VAT
V0066-25
Inversión del sujeto pasivo en la entrega de inmuebles con renuncia a la exención
V0566-20
Requisitos para la exención en el IIVTNU por dación en pago de la vivienda habitual del deudor o garante
V1228-19
La dación en pago de un terreno por un empresario puede estar sujeta al IVA según su afectación empresarial y el destino previsible del bien
V2918-18
La subrogación en la deuda hipotecaria puede encuadrar en el supuesto de inversión del sujeto pasivo en la transmisión de inmuebles
V0354-18
Análisis de la sujeción y el sujeto pasivo en la transmisión de inmuebles
V4566-16
Aplicabilidad de la inversión del sujeto pasivo en la entrega de inmuebles en garantía o para la extinción de deuda
V4179-16
No procede la inversión del sujeto pasivo si el inmueble no está afecto en garantía de la deuda
V0855-16
Aplicación de la inversión del sujeto pasivo en la entrega de un inmueble como dación en pago para la extinción de una deuda garantizada
V3177-15
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