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Rental income not imputable if illegal occupation and eviction process start
V5321-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Airway servitude for electrical installations subject but exempt from VAT
V5114-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
Rental income must be imputed for property ownership not constituting habitual residence
V1077-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
The establishment of electric power easements is subject to but exempt from VAT
V2356-25
The establishment of aerial energy easements is subject to but exempt from VAT
V2320-25
Imputation of property rental income to holders of beneficial rights
V0912-25
Bare owners of a property are not required to impute imputed rental income in their tax returns
V1591-24
Two dwellings without internal connection cannot be considered a single habitual residence
V1262-24
Real estate income from a dormant estate is attributed to the heirs according to their proportion
V2952-23
Lease income and imputed rental income correspond to the usufructuary of the property
V0927-23
Application of non-taxability or reduced tax base to the creation of a temporary usufruct
V0597-23
Imputation of real estate income from a pending estate is attributed according to each heir's share
V0380-23
Establishment of an aerial energy easement is VAT exempt and taxed as real estate income for IRPF purposes
V1714-22
Establishment of an overhead energy easement is subject to but exempt from VAT
V1472-22
Consolidation of full ownership upon death of the usufructuary is not subject to the IVTNU
V1451-22
Legatees must impute real estate income from the date of death even if the asset has not been received
V1320-22
Imputation of real estate income belongs to the usufructuary, unless it is their primary residence
V1062-22
Beneficial ownership of shares must be taxed under Wealth Tax
V0347-22
Housing rental tax reduction cannot be applied to income from usufruct
V2341-21
Rental income imputation applies to property owners or holders of real enjoyment rights
V1971-21
No imputed real estate income if property is proven unfit for use
V1592-21
Rental income imputation must be based on the full cadastral value of the plot
V1200-21
Creation of an easement for elevator installation is subject to VAT, IBI, and Income Tax
V0884-21
Usufructuaries must impute imputed real estate income and declare if legal thresholds are exceeded
V0641-21
Property tax cannot be deducted from imputed real estate income
V0338-21
Creation of an easement for passage in a garage is taxed as income from real estate capital under Personal Income Tax
V3323-20
Usufructuaries must pay tax on rental income and imputed real estate income
V3152-20
No imputation of immovable rental income for under-construction or non-useable properties
V2862-20
Valuation of full ownership and usufruct for Wealth Tax and Personal Income Tax
V1973-20
Bare owners of property are not required to impute real estate income if usufruct exists
V1752-20
Bare owners are not required to impute imputed real estate income if a third party holds a real right of enjoyment
V1379-20
No imputation of imputed real estate income for bare owners with life interest held by another party
V2419-19
Imputed real estate income must be declared for the usufruct of a property that is not one's own habitual residence
V1538-19
No imputation of real estate income for the right to occupy public domain property
V0834-19
Imputation of real estate income is the responsibility of the usufructuary
V0848-19
Imputation of real estate income applies to daughters acquiring full ownership via an improvement pact
V0192-19
The usufructuary must pay tax on rental income and the imputed income from real estate
V3141-18
La constitución de un usufructo sobre un inmueble se califica como rendimiento del capital inmobiliario
V2296-18
La constitución de una nueva hipoteca tributará por el importe de la deuda que garantiza, no por el total del préstamo
V0863-18
La base imponible en AJD por hipoteca es el importe de la obligación o capital garantizado
V3073-17
Use of family home deemed capital gain
V0719-17
España puede gravar la venta de acciones de una sociedad cuyo activo consista principalmente en bienes inmuebles
V0189-16
No imputation of immovable rental income to holder of bare property when usufruct is reserved
V1407-15
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