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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 59 results.
Loss of capital due to society dissolution must be attributed to the judicial order approving dissolution
V5361-26
Professional fees from judicial auctions not deductible as capital loss
V1600-26
La titularidad de rendimientos y ganancias se determina según las normas de titularidad jurídica y las pruebas aportadas
V1571-26
Tributación del staking y obtención de criptomonedas por publicidad en el IRPF
V5017-26
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Unidentified fraud causes immediate patrimonial loss; judicial process required if debtor identified
V1286-26
Loss on share acquisition can be recognised after company dissolution
V1216-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
Private contracts can prove purchase value for capital gains calculation
V0836-26
Hidden defects indemnity may be treated as a price reduction for capital gains tax
V0732-26
Dissolution of community property generates no capital gains or losses
V0540-26
Inheritance value of investment gold is actual amount, unless below market value
V0457-26
Lost money from fraud may be treated as a patrimonial loss if the perpetrator is unidentified
V0447-26
A loss can be recognised upon the dissolution of a society in bankruptcy
V0438-26
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
Life insurance returns can offset negative capital gains and losses
V1180-25
Cannot claim patrimonial loss from fraudulent crowdfunding investment
V1187-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
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
Loss cannot be recognised without change in asset composition
V0574-25
Insurance compensation for damage or destruction may not create profit or loss
V0588-25
Costs from legal actions in economic activity deemed business expenses
V0568-25
Sale of personal items generates capital gains or losses in personal income tax
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
Loss from fraud can be deducted if properly justified
V0780-24
Couple debts in separate property regime not losses unless judicially uncollectable
V0408-24
Litigation costs to resolve investment contracts cannot be added to acquisition value
V2250-23
Loss of inherited loan from a bankrupt company can be deducted in 2022 tax return
V1422-23
Loss from unrecovered investment cannot be claimed via judicial complaint
V0742-23
Payment by an indemnifier for an amount less than the principal debt does not generate a patrimonial gain
V1161-22
Non-payment by a debtor does not automatically cause a patrimonial loss
V1117-22
Sale of shares in a foreign company generates capital gains or losses in personal income tax
V3329-20
Non-payment of a loan does not automatically create a patrimonial loss in income tax
V2402-20
Transfer of joint account shares to individual account may create capital gain or loss
V1881-20
Loss from crypto investment only imputable if article 14.2.k) LIRPF conditions met
V1098-20
Sale of personal wine bottles results in capital gains or losses
V0607-20
Los resultados de los 'Futuros FX Rolling Spot' tributan como ganancias o pérdidas patrimoniales, salvo que sean de cobertura
V0833-19
Non-payment by a debtor does not automatically create a patrimonial loss
V2119-18
Tratamiento fiscal de las pensiones de Venezuela percibidas por residentes en España y conversión a euros
V1568-18
Gains or losses from virtual currency sales are recognised upon delivery
V0808-18
Lottery prize and currency conversion taxed in different fiscal years
V2705-17
No se puede aplicar el mínimo por ascendiente si este presenta declaración de IRPF con rentas superiores a 1.800 euros
V2359-17
Reglas de compensación para saldos negativos de ganancias patrimoniales y rendimientos de capital mobiliario de 2014
V0909-17
Trust ownership for IRPF tax purposes determined by legal title rules
V0695-17
Tratamiento fiscal de la aportación de un negocio de loterías a una sociedad
V0505-17
Tratamiento fiscal de la aportación de elementos de una actividad económica a una sociedad
V2374-16
Non-payment of a credit does not automatically constitute a patrimonial loss
V1007-16
Foreign entity's address change does not create patrimonial gains or losses under certain conditions
V2410-15
Negative preferential share returns before 2015 can be offset by patrimonial gains
V2364-15
Non-payment does not automatically constitute a patrimonial loss; credit remains until judicially uncollectable
V1169-15
Sale of a porcelain collection generates capital gains or losses in personal income tax
V1344-14
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