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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 47 results.
Gain or loss on usufruct and bare property must be calculated separately
V1331-26
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
La baja en una cooperativa y la devolución de capital tributan como ganancia o pérdida patrimonial
V0120-26
Inexistencia de ganancia o pérdida patrimonial en transmisiones mediante pactos sucesorios (transmisiones lucrativas por causa de muerte)
V2642-25
Home improvements and extensions can be included in acquisition value for capital gain calculation
V2603-25
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
La extinción de condominio con adjudicación de bienes por valor superior a la cuota genera ganancia o pérdida patrimonial
V2539-25
Gain or loss arises if property allocation exceeds ownership share
V2577-25
Sale of a segregated plot from inherited land creates capital gain or loss
V2556-25
Cryptocurrency exchange constitutes a swap generating capital gains or losses
V2513-25
Decline in share listing does not imply patrimonial loss without dissolution and liquidation
V2482-25
Value of acquisition and transmission determined to calculate patrimonial gain in property sale
V2441-25
Gain or loss arises if property is awarded above marital share in dissolution
V2465-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
Loss on share decline cannot be recognised without company dissolution and liquidation
V2125-25
Extinction of a community of property generates no patrimonial gain or loss if the share is respected
V1927-25
Repair and conservation costs do not increase property acquisition value
V1934-25
Sale of a non-residential property generates capital gain or loss
V1800-25
Gain or loss is recognised in the period of delivery of the property
V1669-25
Donation of part of habitual home to spouse creates capital gain or loss
V1677-25
Acquisition value of inherited property determined by Inheritance and Gifts Tax rules
V1673-25
Acquisition value of inherited property for IRPF includes succession tax and costs
V1469-25
Acquisition value of inherited property includes succession tax and related costs
V1463-25
Inexistencia de ganancia o pérdida patrimonial en IRPF por transmisión de empresa o participaciones bajo los requisitos del art. 20.6 LISD
V1361-25
La aportación de un inmueble a una entidad estadounidense genera una ganancia o pérdida patrimonial en el IRPF
V1382-25
La ganancia o pérdida patrimonial por la venta de un inmueble heredado se imputa según la titularidad del usufructo o la nuda propiedad
V1341-25
Sale of a taxi licence generates taxable capital gain or loss
V1292-25
Sale of inherited property creates capital gain or loss on savings base
V1257-25
Active management and portfolio revaluation fees not deductible in income tax
V1236-25
Transfer of a credit right at a price below nominal may cause a patrimonial loss
V1230-25
La transmisión de participaciones en Comunidades de Aguas de Canarias tributa como ganancia o pérdida patrimonial
V1152-25
No capital gain or loss if insurance payout matches repair costs
V1130-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
Sale of a 1982 inherited rural property may qualify for age-based reduction
V0956-25
Reduction available on capital gain from pre-1994 share sales
V0939-25
Civil liability indemnity from unlawful property sale taxed as patrimonial gain
V0914-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
Civil liability compensation taxed as patrimonial gain or loss
V0889-25
Insurance claim for property damage creates gain or loss
V0782-25
Sale of a non-primary residence generates capital gain or loss
V0724-25
Increase in inheritance tax valuation raises acquisition value for IRPF
V0684-25
Sale of a second home purchased in 1980 may qualify for temporary regime relief
V0619-25
Insurance compensation for damage or destruction may not create profit or loss
V0588-25
Gain or loss on patrimonial valuation upon condominium dissolution
V0570-25
Acquisition value for IRPF is the actual purchase price, regardless of ITPAJD reference value
V0512-25
Une unequal property division in a condominium extinguishment creates a capital gain or loss
V0505-25
The update of contributions received by a partner upon leaving the cooperative is taxed as a capital gain or loss
V0159-25
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