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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
La venta de una finca urbana a un tercero no socio se considera resultado extracooperativo
V0170-26
Requisitos para la deducibilidad de gastos de investigación y desplazamientos en actividades económicas
V2585-25
Partial spin-offs must constitute a business activity branch
V2443-25
Posibilidad de deducir el IVA de un vehículo camión si se acredita su afectación exclusiva a la actividad
V2418-25
Requisitos para aplicar el régimen de neutralidad fiscal en la aportación de elementos patrimoniales
V2154-25
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de cuotas de una comunidad de bienes
V2151-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Posibilidad de acogimiento al régimen de neutralidad fiscal en operaciones de fusión
V1955-25
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
Loss from property sale offsets savings income base
V1878-25
Requisitos para la neutralidad fiscal en escisiones totales no proporcionales
V1703-25
Losses from foreign exchange fluctuations governed by one-year period under LIRPF article 33.5(e)
V1613-25
La exención por reinversión requiere que la vivienda sea habitual (residencia de tres años o circunstancias excepcionales)
V1642-25
Requisitos para la aplicación del régimen de neutralidad fiscal en operaciones de escisión parcial
V1580-25
La aportación de elementos patrimoniales puede ser rama de actividad si constituye una unidad económica autónoma
V1577-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Reinvestment exemption in life annuities requires age of 65 or over
V1544-25
The application of the tax neutrality regime in a total demerger depends on compliance with the requirements of the Corporate Income Tax Act and commercial regulations
V1505-25
Possibility of applying the tax neutrality regime to non-monetary contributions of assets
V1507-25
Requirements for the application of tax neutrality in total demerger operations
V1510-25
Requisitos para la deducibilidad de gastos y afectación de vehículos en actividades profesionales
V1291-25
Proportional rental expense deduction possible if property is divisible and used for business
V1293-25
Public aid for housing damage from floods is exempt from IRPF
V1244-25
DANA damage aid in Valencia exempt from IRPF taxation
V1242-25
Products received in Amazon Vine must be valued at market value inclusive of VAT
V0687-25
Requirements for partial spin-off regime: need for an activity branch
V0710-25
Sale of a second home purchased in 1980 may qualify for temporary regime relief
V0619-25
Exemption from capital gains from reinvestment in life annuities for those over 65
V0618-25
Insurance compensation for damage or destruction may not create profit or loss
V0588-25
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