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Hecho Imponible — evolución doctrinal DGT
evolution::hecho-imponible
Transfer of land classified as urban in the Cadastre is subject to IIVTNU
V2619-25
Tax classification for consultancy and training services depends on activity nature
V2636-25
La revocación de un pacto sucesorio no tributa si se realiza conforme a la ley civil, pero su nulidad o rectificación depende de la normativa civil aplicable
V2563-25
Specific labelling and destination certification required for exemption on import of fluorinated gases for destruction
V2531-25
La base imponible del impuesto sobre residuos es el peso de los residuos incinerados
V2532-25
Who constitutes the substitute taxpayer for a landfill?
V2534-25
La existencia de un Plan de Gestión de residuos autonómico no conlleva por sí misma la obligación legal de eliminación para aplicar la exención del impuesto
V2522-25
Tax liability under two IAE headings for maritime tour services
V2514-25
Inheritances must be declared in the year of death, not acceptance
V2516-25
La distribución de agua realizada por entidades públicas está sujeta al IVA según la Ley 37/1992
V2519-25
Waste incineration and co-incineration: operators are substitute taxpayers
V2524-25
Technical elements inseparable from a construction project are taxable under ICIO
V2488-25
Base imposable determined as the highest of declared, agreed or market value where no reference value exists
V2436-25
Technical components inseparable from a construction project form part of the ICIO taxable base
V2440-25
IBI due upon increase in surface area in the following year
V2310-25
Operating a fuel station requires registration in several IAE commercial headings
V2316-25
Ownership-based crypto trading not considered economic activity
V2232-25
No se aplica el impuesto si la restauración de un hueco minero se considera valorización y no eliminación en vertedero
V2238-25
Simple renunciation of life insurance not a donation
V2219-25
Requisitos para la aplicación de la reducción del 95% en la donación de participaciones sociales
V2220-25
Notarial deed subject to ITPAJD unless transmission tax payment is proven
V2180-25
La actividad de profesor tutor de la UNED no constituye actividad económica para el IAE
V2106-25
La redistribución de fondos en cuentas conjuntas según la titularidad dominical no constituye una donación
V2105-25
La determinación de la masa hereditaria en cuentas cotitulares depende de la propiedad originaria de los fondos
V2064-25
Each spouse must individually tax their 50% property purchase under their own tax rate
V2047-25
Exemption for fluorinated gases in imported vehicles not applicable
V2034-25
Possibility of applying the special scheme for margin goods on the resale of mobile phones acquired from EU resellers
V2035-25
The concept of 'social bond financing' is part of the tax base for the Special Tax on Electricity, even in periods without energy consumption
V2033-25
Final allocation of inheritance by public deed does not create excess allocation or taxable events
V1967-25
Determinación del devengo y base imponible en la liquidación de la sociedad de gananciales
V1889-25
El tratamiento fiscal de la aportación de dinero de la pareja depende de su calificación jurídica como préstamo o donación
V1785-25
Inexistencia de hecho imponible en la venta de barcos entregados fuera de la Unión y tratamiento de servicios de mediación
V1779-25
VAT liability for water distribution services and treatment of levies
V1757-25
No obligation to file Inheritance Tax until acceptance of inheritance
V1744-25
Devengo del IVA en servicios de asesoría: reglas generales y tratamiento de pagos anticipados
V1659-25
Whether a transfer is deemed a donation depends on the donor's intent to give
V1651-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Importation of fluorinated gases in vehicle cooling equipment subject to tax if PCA exceeds 150
V1605-25
El film extensible de plástico puede estar sujeto al impuesto especial sobre envases de plástico no reutilizables
V1606-25
Requisitos para la aplicación de la reducción del 95% en la donación de participaciones sociales (Art. 20.6 LISD)
V1595-25
Requirements for the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1528-25
Tax obligation for cylinder maintenance and gas filling via subcontracting
V1454-25
Posibilidad de aplicar la exención de IVA a compras nacionales de bienes y servicios vinculados al perfeccionamiento activo
V1400-25
La recepción de productos gratuitos para reseñar no está sujeta al IAE, pero la venta de estos podría estar sujeta a otros impuestos
V1285-25
Tax to be paid on sale and installation of furniture and appliances
V1275-25
La maquinaria y elementos de una obra solo integran la base imponible del ICIO si son elementos técnicos inseparables de la propia obra
V1212-25
In intestate succession, a list of presumed heirs may be submitted
V1206-25
Tax exemption for forest replanting lasts 15 years from application date
V1201-25
Training funded solely by SEPE or EU Social Fund is exempt from IAE
V1202-25
Las indemnizaciones por prejubilación percibidas por herederos tras el fallecimiento del empleado tributan por ISD
V1191-25
Assets of a foundation not included in Wealth Tax if not owned
V1121-25
Co-owners may request transfer of IBI receipts to another co-owner
V1123-25
La maquinaria y elementos de un centro deportivo integran la base imponible del ICIO si son elementos técnicos inseparables de la obra
V1022-25
Se incluyen en la base imponible del ICIO los elementos técnicos inseparables de la obra que formen parte del proyecto
V1027-25
Los elementos técnicos inseparables de la obra integrados en el proyecto sí forman parte de la base imponible del ICIO
V1024-25
Manufacture of human immunological medicines falls under IAE heading 254.2
V0992-25
La sujeción al IVA de las indemnizaciones depende de si constituyen contraprestación por un servicio o resarcimiento de daños
V1000-25
Growth and sale of own production in place of production are exempt from IAE
V0982-25
Construction UTEs must be registered in group 508 or relevant rubrics
V0978-25
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