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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Resolución de 11 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Santander n.º 1, por la que se suspende la calificación de una escritura de partición y adjudicación de herencia mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre Sucesiones y Donaciones y del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urb
BOE-A-2026-12138
Horizon-ERC Advanced Grants exempt from Inheritance and Gifts Tax
V2191-25
Property received by donation is not subject to IRPF
V2148-25
Acquisition value of inherited property for depreciation
V1905-25
Acquisition value of inherited property determined by Inheritance and Gifts Tax rules
V1673-25
Acquisition value of bare property and usufruct set by Inheritance and Gifts Tax
V1665-25
Non-proportional dividend distribution may be taxed under ISD if not statutorily provided
V1525-25
Calculation of patrimonial gain on inherited bare property transfer
V1472-25
Acquisition value of inherited property for IRPF includes succession tax and costs
V1469-25
Acquisition value of inherited property includes succession tax and related costs
V1463-25
Consulta sobre la inclusión de la cuota del Impuesto sobre Sucesiones en el valor de adquisición de participaciones heredadas
V1444-25
Gift of money does not create capital gain or loss for donor in IRPF
V1255-25
Requirements for the 95% reduction in Inheritance and Gift Tax regarding the donation of shares
V1137-25
Requirements for the 95% reduction in Inheritance and Gift Tax for the donation of shares
V1136-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
La aportación gratuita de bienes privativos a la sociedad de gananciales no tributa en ISD ni en ITPAJD
V1106-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
Obligation to declare patrimonial gain from sale of inherited property, regardless of subsequent donation
V0877-25
No liable for IRPF: income from succession improvement pact
V0775-25
Gift of lottery administration licence may qualify for 95% ISD reduction
V0743-25
Increase in inheritance tax valuation raises acquisition value for IRPF
V0684-25
Tax treatment of contribution differences in home purchase depends on whether deemed loan or gift
V0663-25
Free creation of a preferential acquisition right is subject to Inheritance and Gifts Tax
V0622-25
Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules
V0508-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
The receipt of life insurance by a beneficiary other than the policyholder is subject to I&D Tax
V0221-25
Compensation from a family assistance insurance policy is subject to Inheritance and Gift Tax
V0202-25
Amounts received without consideration are subject to Inheritance and Gift Tax
V0127-25
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