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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 73 results.
Exemption not applicable if not habitual residence in two years prior
V5384-26
Exemption depends on date risks and benefits are transferred
V5184-26
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere cumplir los requisitos de residencia habitual
V1678-26
Exemption for property transfer to homeowners over 65 can be used multiple times
V1662-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere el pleno dominio del inmueble
V1637-26
Exemption for sale of habitual home not available if not resident at time of sale or in two prior years
V1520-26
Exemption for property transfer allowed for those over 65
V1387-26
Possibility of applying habitual home exemption to property contribution by persons over 65
V1385-26
Exemption for sale of habitual home not available after two years
V1332-26
Exemption for transfer of habitual home to those over 65
V1315-26
Exemption for sale of habitual home after divorce possible if ex-spouse occupied property
V1205-26
Exemption for property transfer by homeowners over 65 requires full ownership for three years
V1227-26
Exemption for sale of habitual home for those over 65 requires three years of residence or habitual status in the two years before sale
V1101-26
Exemption for sale of habitual home available to those over 65 after divorce
V0949-26
Exemption for habitual residence not applicable to rented property portion
V0933-26
Exemption for home transfer to those over 65 applies only to full ownership
V0700-26
Exemption for habitual residence cannot apply to economic activity land
V0648-26
Exemption from IRPF for donation of habitual home to spouses over 65
V0571-26
V0471-26
Exemption for habitual residence lost after two years
V0217-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Possibility of applying transmission exemption to contingent price
V0062-26
Housing must be habitual for over-65s to qualify for exemption
V0056-26
Exemption for sale of habitual home not available before age 65
V2249-25
Over-65s must prove habitual residence to claim home sale exemption
V2061-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
Requirements for age-related exemption on transfer of habitual home: three years of full ownership
V2056-25
Exemption for home sale not applicable if more than two years since residence moved
V1975-25
Exemption for habitual home not applicable after two years of absence
V1915-25
Exemption not applicable if residence ends more than two years ago
V1885-25
Exemption for home sale possible within two years of moving
V1647-25
Requirements for the exemption on the transfer of primary residence for persons over 65 years of age
V1480-25
The exemption for the transfer of a dwelling for persons with dependency requires the property to be considered a habitual residence
V1478-25
Exemption for sale of habitual home not applicable to those over 65 without habitual residence
V0747-25
Exemption for home transfer not applicable if more than two years since ceased to be habitual residence
V0617-25
Exemption for sale of habitual home requires sale within two years of ceasing residence
V0616-25
Three-year period for habitual residence starts from purchase date if occupied in first 12 months
V0478-25
Exemption in IRPF and IIVTNU for sale of habitual home in mortgage enforcement proceedings
V0393-25
Exemption for habitual home transfer not applicable after two years of absence
V0300-25
Exemption for home transfer for those over 65 requires three years of residency
V0241-25
Fiscal neutrality maintains original values and acquisition dates in non-cash contributions
V2597-23
Exemption for transfer of shares may apply if conditions met
V2543-22
Exemption from corporate tax on share transfer depends on the recipient entity not being a patrimonial entity
V2353-21
Partial spin-off without special regime requires market value integration and exemption under Art. 21 LIS if conditions met
V1895-21
Exemption for homes of those over 65 years applicable upon transfer
V3543-20
Exemption applies only to undistributed profits if the holding company is a patrimonial entity
V2100-20
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
V2988-19
Análisis de la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V1135-19
Requirements for the application of the exemption under Article 21 of the LIS in the transfer of holdings
V2508-18
Requisitos para la aplicación de la exención por transmisión de participaciones según el art. 21 de la LIS
V2196-18
Requisitos para la aplicación de la exención por transmisión de participaciones según el artículo 21 de la LIS
V3145-17
Posibilidad de aplicar la exención del artículo 21 de la LIS en la transmisión de participaciones bajo el cumplimiento de sus requisitos
V3146-17
Possibility of benefiting from special restructuring regime under commercial and economic grounds
V1830-17
La exención del artículo 21 de la LIS en la transmisión de participaciones requiere el cumplimiento de los requisitos de porcentaje de participación y de tributación de la entidad participada
V0061-17
La aplicación de la restricción del art. 21.4 LIS puede cumplir el requisito de integración de rentas de la DT 23ª
V0049-17
Exemption for non-monetary share transfer requires income threshold in all holding periods
V0008-17
Capital gains from share transfers may be exempt if article 21.4.a) LIS conditions are not met
V5221-16
Posibilidad de aplicar el régimen especial de fusiones y escisiones en operaciones de aportación y escisión financiera
V5189-16
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