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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Capital gains attributed to legal, not formal, ownership
V5286-26
Each spouse may claim up to €9,040 annually for habitual home investment
V0533-26
Each spouse can reduce their taxable base by €5,000 for a €10,000 gainful contribution
V0022-26
Purchase of property in marital dissolution retains original value and acquisition date
V0374-25
Main residence tax relief split 50/50 between spouses if loan is repaid using community property funds
V1639-21
Home ownership and reinvestment exemption determined by each spouse's contribution percentage
V1246-21
Under community property regime, amortisations using common funds are split 50/50 between spouses
V0309-21
Spouses in community property regime may split tax relief for main residence based on contribution
V2236-20
Loan repayments cannot be deducted at more than 50% if community property funds are used
V1335-20
Spouses under community property regime may split 50% of main residence tax relief if both applied it before 2013
V0697-20
La propiedad de una vivienda adquirida antes del matrimonio se divide según las aportaciones de cada cónyuge
V1372-19
La deducción por inversión en vivienda habitual se divide al 50% si los pagos del préstamo se hacen con fondos gananciales
V3076-18
Reinvestment exemption for principal residence may apply when using community property to repay a family home mortgage
V1508-18
Life insurance benefits paid with community property funds are partially subject to Income Tax and Inheritance Tax
V4987-16
Life insurance proceeds must accrue entirely to the policyholder's estate rather than being split between both parents
V0444-16
Deduction for rent not allowed if lease is in spouse's name
V0219-15
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