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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments
V0914-26
Natalia Diéguez granted pardon for drug trafficking with two-year non-dolous offence condition
BOE-A-2026-6930
Payment of third party debts not part of property acquisition value in IRPF
V0467-26
V0027-26
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Delays in wage payments are not subject to IRPF withholding or Model 190 declaration
V0668-25
Modification of VAT taxable base due to contract termination and irrecoverable debt
V0255-25
IVA: definitive non-payment allows base modification under art. 80.2, not 80.4
V1892-24
Non-payment by a cooperative does not create immediate patrimonial loss
V1629-24
Additional security deposits for non-payment are not subject to Personal Income Tax (IRPF) upon receipt
V1205-24
VAT taxable base may be modified via contractual termination following definitive non-payment
V1196-24
Interest for unpaid wages is taxed as a capital gain within the general tax base
V1004-24
Rectification of VAT due to judicial resolution of a resolving condition possible
V0563-24
Non-payment of a debtor does not automatically result in a patrimonial loss
V0535-24
Couple debts in separate property regime not losses unless judicially uncollectable
V0408-24
Inability to immediately recognise a patrimonial loss from a vehicle sale due to fraud
V0301-24
Losses from unpaid credits in insolvency may be treated as patrimonial losses under certain conditions
V0274-24
No procedure for VAT correction without final judicial resolution
V3299-23
IVA base imposable can be modified for definitive energy supply non-payments
V3294-23
V2248-23
Failure to repay a loan does not automatically generate a capital loss without meeting legal requirements
V2237-23
No automatic loss of capital on credit default unless IRPF law conditions met
V2119-23
Loss of inherited loan from a bankrupt company can be deducted in 2022 tax return
V1422-23
Late payment interest on unpaid wages is taxed as a capital gain for Income Tax purposes
V0272-23
Late payment interest on a gratuitous loan is taxed as a capital gain in Personal Income Tax
V1998-22
IVA base imposable can be reduced upon definitive extinction of uncollectible debts
V1942-22
Non-payment of a credit does not automatically create a patrimonial loss
V1790-22
Failure to collect a credit does not automatically result in a patrimonial loss
V1275-22
VAT taxable base may be reduced for non-payments if claim deadlines and requirements are met
V1166-22
Non-payment by a debtor does not automatically result in a patrimonial loss
V1061-22
FOGASA payments for unpaid wages must be attributed to the tax year in which they were due
V0614-22
VAT taxable base may be modified via credit notes following debt forgiveness agreements for non-payment
V0270-22
VAT taxable base may be modified due to contract termination and definitive non-payment
V0233-22
VAT taxable base may be modified due to contract termination and debt forgiveness following non-payment
V2574-21
Receipt of a rental deposit for commercial premises does not constitute a capital gain
V2195-21
Boiler replacement and insurance costs may be deductible from real estate income
V0391-21
Self-consumption via rent forgiveness is not subject to VAT if due to the state of alarm
V0081-21
Loss cannot be claimed solely due to non-payment of a debt
V3054-20
Non-payment of a loan does not automatically create a patrimonial loss in income tax
V2402-20
Contract rescission triggers capital gains tax under penalty clause
V2172-20
Penal sentence for fraud does not automatically create a patrimonial loss
V1659-20
VAT accrual based on agreed enforceability and IRPF imputation based on income enforceability
V1553-20
Possibility of recognising a patrimonial loss from non-recovered loans to a dissolved civil society
V1251-20
Loss of capital cannot be recognised without legal requirements
V0993-20
V3338-19
Compensation for interest in a surety bond is taxed as capital gains in the savings tax base
V3117-19
Electronic payment gateway management services are subject to VAT
V2678-19
Imposibilidad de compensar la pérdida por impago de crédito con ganancias patrimoniales por transmisión de bienes
V1824-19
No es posible compensar la pérdida por impago de crédito con la ganancia por venta de inmueble por pertenecer a bases imponibles distintas
V1825-19
Impairment losses on receivables are deductible when the debtor is in insolvency proceedings
V1309-19
Recovery of property through contract rescission is subject to Stamp Duty
V0764-19
Non-payment or pre-concursus does not automatically create a patrimonial loss
V0196-19
Unpaid wages must be declared via supplementary tax return upon receipt
V2599-18
Uncollected rents must be declared as gross income for the relevant tax year
V2147-18
Non-payment by a debtor does not automatically create a patrimonial loss
V2119-18
V1095-18
La resolución de una compraventa genera una ganancia patrimonial por el importe de la cláusula penal
V0395-18
La resolución de una venta con cláusula penal genera una ganancia patrimonial que tributa como renta general
V0172-18
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