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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
IVA base imposable can be amended when a credit is finally uncollectable
V5178-26
Tax treatment of a liability write-off by judicial resolution depends on its accounting treatment
V0068-26
Loss from debt cancellation treated as general income
V2141-25
Analysis of VAT liability in the transfer of real estate without an autonomous economic unit
V0198-25
The transfer of a hotel complex without an organizational structure is subject to VAT
V0197-25
La aplicación de la inversión del sujeto pasivo depende de la configuración de la obligación de extinguir la deuda garantizada
V0880-23
Aplicación de la inversión del sujeto pasivo en la entrega de inmuebles para la extinción de una deuda garantizada
V1724-22
Application of passive investor rule in transfer of buildable land by debt extinguishment
V0650-22
Aplicación de la inversión del sujeto pasivo en la transmisión de inmuebles para la extinción de la deuda garantizada
V0083-22
Requisitos para la aplicación de la inversión del sujeto pasivo en entregas de inmuebles por ejecución de garantía
V2939-21
La inversión del sujeto pasivo puede aplicarse si la entrega de un inmueble se realiza para la extinción de la deuda garantizada
V3519-20
La inversión del sujeto pasivo procede en la transmisión de inmuebles para la extinción de la deuda garantizada
V0170-20
V2905-18
Posible aplicación de la inversión del sujeto pasivo en la entrega de un solar mediante la extinción de deuda garantizada
V2270-18
La subrogación en la deuda hipotecaria puede encuadrar en el supuesto de inversión del sujeto pasivo en la transmisión de inmuebles
V0354-18
Procede la inversión del sujeto pasivo si el adquirente asume la obligación de extinguir la deuda garantizada
V2005-17
Aplicabilidad de la inversión del sujeto pasivo en la entrega de inmuebles en garantía o para la extinción de deuda
V4179-16
La transmisión de un inmueble mediante la extinción de la deuda garantizada con hipoteca puede dar lugar a la inversión del sujeto pasivo
V1013-16
Análisis de la inversión del sujeto pasivo en la transmisión de inmuebles mediante la extinción de deuda hipotecaria
V0903-16
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