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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 49 results.
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
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
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
No imputation of rental income for properties under construction
V1282-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
Rental income must be imputed for property ownership not constituting habitual residence
V1077-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
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 construction properties not imputable if not usable
V1910-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
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
Rental income must be imputed for jointly owned property
V1409-25
Reinvestment exemption does not apply if property ceased to be habitual residence after two years
V1298-25
Imputation of property rental income to holders of beneficial rights
V0912-25
No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated
V0514-23
Award of property share upon dissolution of condominium not a capital gain
V1605-22
Rental income imputation applies to property owners or holders of real enjoyment rights
V1971-21
Imputation of rental income calculated as a percentage of cadastral value
V1761-21
No rental income should be reported for illegally occupied property if eviction proceedings begin
V1308-21
No imputation of property rental income if property is used in a full-time economic activity
V1294-21
Rental income imputation must be based on the full cadastral value of the plot
V1200-21
Rental income must be imputed for property ownership period
V0123-21
No imputation of immovable rental income for urban plots without construction
V2834-20
No imputation of immovable rental income for under-construction or non-useable properties
V2862-20
No imputation of rental income for unconstructed land in rural property with a farm shed
V2864-20
Rental income must be imputed for unoccupied property in a community of property
V2206-20
Imputation of rental income from habitual home not required after spouse's death
V1107-20
Exclusion of rental income from illegally occupied properties during eviction proceedings
V1054-20
Imputation of rental income excluded for habitual residence
V0978-20
Spanish residents must declare Irish property rental income as capital gains
V0515-20
El contribuyente puede aplicar el 100% del mínimo por descendientes si el otro progenitor es no residente fiscal y no es contribuyente del IRPF
V0268-20
EU officials may retain Spanish fiscal and regional residency under EU Protocol
V0337-19
Tratamiento de la imputación de rentas inmobiliarias en una herencia yacente
V0195-19
No impute rental income for illegally occupied property if eviction proceedings begin
V1385-18
La tributación de las rentas depende de la determinación de la residencia fiscal en España o Francia
V0923-18
No obligation to declare IRPF if work income below 22,000 euros from one employer
V1822-17
Imputación de rentas por cesión gratuita de inmuebles y tratamiento de pérdidas patrimoniales por créditos incobrables
V0714-17
Imposibilidad de aplicar la deducción por doble imposición internacional por tributos locales franceses
V0510-17
La residencia fiscal determinará la tributación de las rentas del funcionario que se traslade a Colombia
V0198-16
Determinación de la residencia fiscal y tributación de rentas de fuente española tras traslado a Arabia Saudí
V4069-15
No imputation of immovable rental income to holder of bare property when usufruct is reserved
V1407-15
EU officials residing in another member state due to duties retain Spanish tax residency
V2826-14
EU officials residing in another member state retain Spanish tax residency
V0951-14
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