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Ganancia Patrimonial — evolución doctrinal DGT
evolution::ganancia-patrimonial
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 exención por reinversión requiere que el importe de la venta se destine a la adquisición de una nueva vivienda habitual
V1319-26
Exemption for transfer of habitual home to those over 65
V1315-26
La neutralidad fiscal en fusiones y escisiones depende del cumplimiento de los requisitos del Capítulo VII de la LIS
V0528-26
La exención por transmisión de vivienda habitual se mantiene si la venta se realiza dentro de los dos años siguientes al cese de residencia efectiva
V0124-26
La indemnización de 1.800 euros por complemento de maternidad no está exenta y debe tributar
V0128-26
Gains from the purchase and sale of shares in US dollars and their subsequent conversion into euros are taxed as capital gains
V0152-26
Tratamiento del IVA y el IRPF en la transmisión de bienes por empresarios del régimen especial de la agricultura
V0111-26
La baja en una cooperativa y la devolución de capital tributan como ganancia o pérdida patrimonial
V0120-26
IVA in property swap cannot be included in acquisition value
V0104-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Requisitos para la exención por reinversión en la adquisición de una nueva vivienda habitual
V0065-26
La exención por reinversión es posible si la nueva vivienda se adquiere en los dos años anteriores a la venta de la antigua
V2612-25
Lack of housing space does not automatically entitle exemption for reinvestment without mandatory need
V2621-25
No capital gain arises in IRPF from free transfer of plots to local government
V2644-25
Home improvements and extensions can be included in acquisition value for capital gain calculation
V2603-25
Profit arises if property allocation in marital settlement exceeds ownership share
V2640-25
La exención por reinversión en vivienda habitual permite la adquisición de la nueva vivienda hasta dos años antes de la venta de la anterior
V2618-25
Posibilidad de aplicar la exención por reinversión en dos viviendas contiguas unidas interiormente
V2638-25
Exemption for sale of habitual home available if 65 before delivery
V2641-25
Inexistencia de ganancia o pérdida patrimonial en transmisiones mediante pactos sucesorios (transmisiones lucrativas por causa de muerte)
V2642-25
Condiciones para la exención por reinversión en la construcción de una nueva vivienda habitual
V2626-25
Los pagos de reserva pueden considerarse importe reinvertido si se realizan dentro del plazo legal
V2622-25
Donation of money does not generate capital gain or loss for donor
V2602-25
Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency
V2601-25
Applicability of the 1994 acquisition reduction to the transfer of usufruct and bare property
V2628-25
Energy sustainability subsidy taxed as capital gain in IRPF, except for specific exceptions
V2591-25
Las subvenciones por rehabilitación energética según el RD 853/2021 no se integran en la base imponible del IRPF
V2589-25
Andalucía's sustainable energy subsidies taxed as capital gain
V2593-25
La condición de vivienda habitual requiere que el cambio de domicilio sea una necesidad indispensable y no una opción voluntaria
V2588-25
Subsidies under Royal Decree 477/2021 exempt from income tax
V2575-25
Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence
V2554-25
Property considered habitual if resided in for at least two years before sale
V2550-25
Sale of a segregated plot from inherited land creates capital gain or loss
V2556-25
Condiciones para la exención por reinversión en vivienda habitual
V2543-25
La extinción de condominio con adjudicación de bienes por valor superior a la cuota genera ganancia o pérdida patrimonial
V2539-25
Acquisition value of shares determined by actual payment made
V2571-25
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Tratamiento en el IRPF de la aportación gratuita de un bien privativo a la sociedad de gananciales
V2567-25
Dissolution of communities with different ownership shares creates a capital gain or loss
V2559-25
Gain or loss arises if property allocation exceeds ownership share
V2577-25
Time limit requirements for the exemption due to reinvestment in the construction of a primary residence
V2565-25
Improvements and extensions increase acquisition value, repairs do not
V2540-25
Spain may tax the sale of shares in Spanish companies by an entity resident in Ireland under certain requirements
V2529-25
French residents may be taxed in Spain on property sale without reinvestment
V2530-25
Cryptocurrency exchange constitutes a swap generating capital gains or losses
V2513-25
La residencia fiscal se determina por permanencia, intereses económicos o mediante los criterios del Convenio de Doble Imposición
V2496-25
Division of community property without excess quota generates no patrimonial gain or loss
V2487-25
Exención de la ganancia patrimonial por donación de una obra de arte a un Ayuntamiento
V2478-25
Extinction of condominium without excess quota generates no capital gains or losses
V2433-25
Gain or loss arises if property is awarded above marital share in dissolution
V2465-25
Requisitos para la exención por reinversión en vivienda habitual
V2423-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Subsidies for electric self-consumption under Royal Decree 477/2021 are exempt from IRPF
V2426-25
Damages for hidden defects may reduce capital gain
V2439-25
Se deben aplicar distintos valores y fechas de adquisición para calcular la ganancia patrimonial de un inmueble
V2452-25
Indemnifications for renouncing legal claims against a bank are treated as integrated capital gains
V2463-25
Value of acquisition and transmission determined to calculate patrimonial gain in property sale
V2441-25
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