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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
No declaration required for exempt subsidy if income limits not exceeded
V5291-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Real estate societies in France not liable for imputed rental income from unoccupied properties in Spain
V1674-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
No imputation of rental income for properties under construction
V1282-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Rental income must be imputed for property ownership not constituting habitual residence
V1077-26
Lack of full-time employee precludes considering property rental as economic activity
V0632-26
Dividends from private shares are fully attributed to the holder in personal income tax
V0569-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Gains from share sales attributed to legal ownership
V0487-26
No imputation of rental income if property not usable
V2447-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
V2252-25
Rental income from proindiviso properties attributed to legacy owners only
V2131-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Rental income from construction properties not imputable if not usable
V1910-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
No imputation of immovable rental income for unconstructed land area
V1932-25
No imputation of rental income for urban land pending construction
V1949-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
No imputation of property rental income where right of residence is full
V1674-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation
V1440-25
Rental income must be imputed for jointly owned property
V1409-25
UK LLP rental attribution does not affect Beckham regime eligibility
V1372-25
Reinvestment exemption does not apply if property ceased to be habitual residence after two years
V1298-25
Rental income from a private property must be taxed to the legal owner
V1048-25
Imputation of property rental income to holders of beneficial rights
V0912-25
Rental income from inherited property taxed solely to spouse owner
V0472-25
Adjacent properties joined together may be considered a single habitual residence for IRPF
V0299-25
Usufructuaria of industrial property with ruined building: rental income imputation applies to full cadastral value if the property is usable
V2262-24
No tax on IRPF for dividends from regularised profits
V2193-24
No imputed real estate income for properties under construction or those unfit for use due to urban planning restrictions
V1965-24
Rent for a new home is not deductible against income from renting out one's own property
V1761-24
Imputation of real estate income based on the cadastral value of unbuilt urban land
V1769-24
Resident in Spain with property in Italy: rental income tax and IMU non-deductible
V1742-24
Bare owners of a property are not required to impute imputed rental income in their tax returns
V1591-24
Two dwellings without internal connection cannot be considered a single habitual residence
V1262-24
Real estate income from a dormant estate is attributed to the heirs according to their proportion
V2952-23
Capital gains from property sales are attributed based on legal ownership rather than the amount received
V2653-23
Imputation of real estate income must be applied to the total cadastral value of the plot
V2457-23
The gratuitous transfer of a commercial premises between family members entails the imputation of real estate income in Personal Income Tax
V2094-23
Imputation of imputed real estate income is not applicable to the family home whose use is attributed to the former partner and children
V1870-23
Free transfer of an undivided share of property to a partner does not generate real estate capital income, but does trigger imputed income
V1729-23
Assets received via improvement pacts are subject to Wealth Tax and Income Tax from the date of acquisition
V1224-23
No imputation of real estate income for a rustic warehouse essential for farm exploitation
V1028-23
Rental income is attributed to owners based on their share of ownership in the property
V0784-23
Loss of tax deduction for main residence investment upon ceasing to reside in it
V0701-23
No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated
V0514-23
Imputation of real estate income from a pending estate is attributed according to each heir's share
V0380-23
30% reduction for income generated over more than two years may apply if not habitual
V0342-23
Rental income must be attributed based on the legal ownership of the proprietors
V2646-22
Income from economic activities is attributed to the sole proprietor, regardless of matrimonial property regime
V2521-22
Free transfer of urban property requires imputation of real estate income for Personal Income Tax
V2495-22
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