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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 8 results.
Resolución de 26 de diciembre de 2025, 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 Mula, por la que se suspende la inscripción de un derecho de arrendamiento rústico sobre parte de una finca registral, por no aportarse la georreferenciación de la parte de la finca sobre la que se constituye el derecho de superficie.
BOE-A-2026-9144
Resolución de 17 de diciembre de 2025, 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 Mula, por la que se suspende la inscripción de un derecho de arrendamiento rústico sobre parte de una finca registral, por no aportarse la georreferenciación de la parte de la finca sobre la que se constituye el derecho de superficie.
BOE-A-2026-6841
Resolución de 18 de diciembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Mula a inscribir la constitución de un derecho de superficie sobre parte de finca.
BOE-A-2026-6846
La transmisión de un derecho de superficie se califica como entrega de bienes y su exención depende de si es la primera o una ulterior entrega
V2266-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
The VAT rate applicable to the transfer of land quotas by a City Council depends on the accrual and the status of the transferor as a taxable person
V0131-25
The IBI tax base for surface rights may be based on the cadastral value of the construction
V0044-25
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