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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Rental property expenses deductible if linked to business activity
V1381-26
Integration of the market value minus fiscal value difference into taxable base in a payment by asset transfer
V0294-26
Gastos of a tourist vehicle cannot be deducted if used for private purposes
V2122-25
Vehicle expenses deductible only if exclusively tied to economic activity
V2073-25
Vehicle use for private purposes prevents deduction of fuel and parking costs
V0937-25
To claim vehicle expenses, exclusive use in economic activity is required
V0671-25
Exemption from capital gains from reinvestment in life annuities for those over 65
V0618-25
Gastos of a private car used for professional purposes cannot be deducted
V0450-25
Purchase of property leased to workers in Balearic Islands not suitable for Balearic Investment Reserve
V2046-24
Presumption of 50% VAT deduction for passenger vehicles under the LIVA
V0767-24
Deducibilidad del IVA y el IRPF en gastos de inversión afectos a la actividad económica
V0514-22
VAT deduction for tourist vehicles: 50% presumption and IRPF allocation requirements
V2335-21
VAT deduction for a bicycle requires direct and exclusive allocation to professional activity
V1492-21
Tax deduction for personal mobility vehicle depends on classification as cycle or motorcycle
V1690-20
Presunción del 50% de deducción del IVA en vehículos de turismo y requisitos de afectación
V0231-20
Deducibilidad del IVA en vehículos: presunción del 50% para turismos y requisitos de afectación
V0124-20
Presunción de deducción del 50% del IVA en vehículos de turismo y requisitos de afectación
V0948-19
Una misma inversión puede materializar reservas para inversiones en Canarias (RIC) dotadas en distintos periodos
V2440-17
Deducibilidad del IVA en vehículos de turismo: presunción del 50% y requisitos de afectación
V4531-16
Deducibilidad del IVA en vehículos de turismo: presunción del 50% de afectación
V4043-16
Payments for purchasing a insurance portfolio are exempt from IRPF retention
V3654-16
Tax consequences of moving fiscal residence abroad: integration of value differences and effects on fiscal consolidation
V3215-14
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