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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Property sale classification depends on production and human resources organisation
V2470-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Gains and losses from the dissolution of companies can be offset
V2084-25
Loss can be calculated by deducting insurance payout from acquisition value
V1811-25
Losses from foreign exchange fluctuations governed by one-year period under LIRPF article 33.5(e)
V1613-25
Transfer of a credit right at a price below nominal may cause a patrimonial loss
V1230-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
Cannot claim patrimonial loss from fraudulent crowdfunding investment
V1187-25
Los rendimientos de seguros de vida integran la base imponible del ahorro y pueden compensarse con saldos negativos de ganancias y pérdidas patrimoniales
V1180-25
Loss of patrimony from inherited debt imputed if conditions in IRPF Art. 14.2(k) are met
V1103-25
Real estate commission for a failed purchase not a patrimonial loss
V0779-25
Payment of IIVTNU after property sale does not create a patrimonial loss
V0692-25
Insurance compensation for damage or destruction may not create profit or loss
V0588-25
Loss cannot be recognised without change in asset composition
V0574-25
Costs from legal actions in economic activity deemed business expenses
V0568-25
La venta de objetos del patrimonio personal genera ganancias o pérdidas patrimoniales en el IRPF
V0509-25
Loss on shareholding in a company undergoing bankruptcy proceedings requires dissolution and liquidation
V0496-25
Insurance compensation for book damage treated as income from economic activity or patrimonial gain
V0480-25
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