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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 73 results.
Reinvestment exemption applicable even with external financing for habitual home
V0712-26
No exemption for non-primary residence in payment deed
V0029-26
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Reinvestment exemption applicable if new home built within legal timeframe
V0620-25
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
Capital gains from deed in lieu of foreclosure on primary residence may be exempt under certain conditions
V2221-24
Forgiving mortgage debt may entitle parties to patronage tax relief and income tax exemptions
V3142-23
Acquisition value of a property following dissolution of co-ownership includes financial compensation and assumed debt
V2605-23
The dissolution of co-ownership with excess adjudication compensated in cash is subject to Stamp Duty (AJD) and not to Transfer Tax (TPO)
V1696-23
Mortgage debt repayment via life insurance taxed as income from movable capital
V1437-23
Assuming mortgage debt when receiving property is subject to ITPAJD rather than ISD
V1391-23
Assumption of debt via capital reduction is not subject to ITP/AJD if there is no release of debtors
V0588-23
Transferring primary residence to a subrogated third party may be exempt from Personal Income Tax
V0223-23
Dissolution of co-ownership with excess adjudication compensated by debt is subject to AJD tax, not TPO
V0027-23
Capital gains tax exemption on primary residence may apply if transferred to a bank-designated third party
V1993-22
The transfer value of a property cannot be reduced by the outstanding mortgage debt
V1543-22
Dissolution of co-ownership with excess adjudication compensated by mortgage debt liability is subject to Stamp Duty
V1358-22
Release of mortgage debt without consideration constitutes a donation subject to Inheritance and Gift Tax
V1092-22
Mortgage debt may be deductible for Inheritance Tax if its existence is proven
V0402-22
Investment of passive subject applicable in property transfer by debt subrogation
V2939-21
Cancelling a mortgage debt through life insurance may trigger capital gains tax
V2602-21
Dissolution of joint ownership with excess adjudication may be subject to AJD if certain requirements are met
V1901-21
Exemption for reinvestment in main residence may be applied by reducing the price by the outstanding mortgage debt
V1634-21
The assumption of a spouse's debt without consideration may be subject to Inheritance and Gift Tax
V1212-21
Cancellation of mortgage debt via life insurance does not generate income for the surviving spouse
V1006-21
Mortgage debt cancellation via life insurance may result in capital gains
V1014-21
Possibility of applying passive subject investment to buy land to settle seller's mortgage
V3519-20
Dissolution of community property does not trigger capital gains if ownership shares are correctly allocated
V2751-20
Mortgage debt cannot be deducted from ISD if it does not correspond to the legatee under the will
V2675-20
Life insurance payout to amortise a mortgage is taxed as income from movable capital
V2327-20
Dissolving a co-ownership through asset allocation to one co-owner generates a capital gain or loss
V1094-20
The exemption from Personal Income Tax for deed in lieu of foreclosure does not apply if the property is not the primary residence
V0896-20
Donation of a pharmacy with debt assumed by the donee may be exempt from VAT and not trigger Income Tax gains
V2618-19
Exemption for handing over primary residence to settle debt depends on lack of other assets to pay debt
V0713-19
Se puede deducir la amortización de la hipoteca con un límite de 9.040 euros anuales
V0543-19
Transfers of primary residence to a third party authorised by the creditor may qualify for exemptions
V0342-19
Cancelling an inherited mortgage debt through insurance triggers a capital gain for Income Tax purposes
V3263-18
Transferring primary residence as payment in lieu of cash may be exempt from Income Tax and Property Transfer Tax
V2646-18
La subrogación en la deuda hipotecaria puede encuadrar en el supuesto de inversión del sujeto pasivo en la transmisión de inmuebles
V0354-18
Cancellation of mortgage debt via life insurance classified as capital gain rather than insurance income
V2931-17
Cancellation of a mortgage loan via life insurance treated as income from movable capital
V2935-17
Assumption of a former spouse's mortgage debt following dissolution of community property is not subject to ISD or ITPAJD
V2550-17
The acquisition value of a dwelling includes the purchase price, the assumed mortgage debt, and inherent expenses
V1777-17
Análisis de la aplicación de la inversión del sujeto pasivo en la entrega de inmuebles con deuda hipotecaria
V1585-17
Assumption of debt during company liquidation has no immediate tax impact on Personal Income Tax
V1007-17
Transfer of primary residence as debt settlement may be exempt from Income Tax under specific conditions
V0763-17
Handing over primary residence to settle mortgage may be exempt from Income Tax
V0314-17
Exemption for debt settlement in lieu of payment does not apply if the property is not the primary residence
V5309-16
Exemption for deed in lieu of foreclosure does not apply if the transferred property is not the main residence
V5156-16
Release of a co-debtor from a mortgage debt may be subject to Inheritance and Gift Tax
V5165-16
V5031-16
Transferring primary residence to settle commercial property mortgage is not exempt from Income Tax
V4722-16
Income tax exemption for debt forgiveness in lieu of payment does not apply if the creditor is not a credit institution or lending professional
V4533-16
Transfer of primary residence in lieu of payment to settle mortgage debt is exempt from Personal Income Tax
V4112-16
Partial debt forgiveness to facilitate property sales is not subject to Gift Tax if there is no intent to make a gift
V3671-16
Transfer of primary residence in lieu of debt is exempt from Income Tax subject to certain requirements
V1776-16
Gift of property with assumption of mortgage debt may be exempt from corporate tax
V1491-16
Transferring primary residence to a third party designated by the creditor allows for Income Tax exemption
V1441-16
Mortgage debt of the deceased may be deducted to determine the tax base
V1091-16
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