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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 142 results.
The taxable base for new construction is the real cost of the work, not the property value
V0383-26
Exposure to ITP and AJD of beach exploitation licences depends on whether there is a patrimonial displacement
V0397-25
The buyer pays the AJD on the sale and purchase and the credit institution pays the AJD on the mortgage loan
V0141-25
Spousal payment of third-party debt may be subject to IRPF or exempt from ITPS and AJD
V2066-24
Mortgage cancellation is exempt from ITP and AJD, but requires tax filing
V1821-24
Purchase of a garage by an individual may be subject to ITP if the transaction is exempt from VAT
V0950-24
Property exchange in divorce is subject to ITP and AJD with no applicable exemption
V0458-24
Capital reduction to transfer assets to a new company constitutes a corporate transaction taxable event, albeit with zero tax base
V0391-24
Absorption merger may qualify for tax neutrality if valid economic reasons exist
V0324-24
Transfer of life usufruct and bare ownership triggers IETI tax liability
V0225-24
Mortgage novations regarding interest rates or terms are exempt from AJD, but other modifications are taxable
V0137-24
Judicial auction property award not subject to documented legal acts tax
V2827-23
Usufruct value must be included when calculating the IIVTNU taxable base for the transfer of real rights
V2569-23
The dissolution of a co-ownership with excess adjudication is subject to VAT if the transferor is a business entity
V1888-23
Acquisition of private property via swap in co-ownership dissolution subject to ITP and AJD tax
V0724-23
Assumption of debt via capital reduction is not subject to ITP/AJD if there is no release of debtors
V0588-23
Modification of horizontal property coefficients is not subject to Stamp Duty if there is no increase in surface area
V2574-22
Capital reduction without distribution of assets to shareholders is not subject to corporate transaction tax
V2445-22
Consolidation of ownership upon death of usufructuary taxed as onerous acquisition for ITP and AJD
V2335-22
Mutual termination of a verbal contract constitutes a new taxable event for ITP and AJD
V2264-22
Improvements to a usufructuary asset are not subject to Inheritance Tax, but to Transfer Tax and Stamp Duty
V1945-22
Formation of a Compensation Board is not subject to ITP or corporate operations, unless for profit-making purposes
V1636-22
Compensation for damage to common areas is taxed as a capital gain for Income Tax purposes
V0419-22
Residential leasing is exempt from VAT if no hotel-style services are provided and it is used for housing
V0415-22
Exchange of usufruct for bare ownership subject to IHT and ITPAJD depending on the circumstances
V0142-22
The sale and purchase of shares in an entity with leased real estate assets is, in principle, exempt from Transfer Tax (ITP) and Stamp Duty (AJD) or VAT
V0144-22
Absorption merger may qualify for special regime if valid economic reasons exist
V3209-21
The tax base in auctions is the acquisition value, i.e., the price paid at auction
V2631-21
Transfer of non-negotiable shares exempt from VAT, ITP, and Stamp Duty, unless intended for tax avoidance
V2480-21
Commutation of non-forced usufruct subject to ISD and ITP/AJD depending on the transaction
V2072-21
Segregation and allocation of rural land are not subject to IIVTNU or IRPF, but are subject to ITP and AJD
V2022-21
Community of property with economic activity taxed as corporate transaction
V1924-21
Residential leases without hotel services subject to ITP and AJD due to VAT exemption
V1902-21
Non-ordinary business activity: asset assignment to settle tax debts
V1486-21
The statute of limitations for ITP and AJD on private documents depends on the prevailing date for its calculation and the substantiation of facts
V1211-21
Taxation of ITP and AJD in lease agreements with purchase options depends on VAT liability
V0591-21
Partial extinction of joint ownership through financial compensation is subject to ITP/AJD, IIVTNU and IRPF
V0329-21
Dissolution of a company involving property allocation taxed as corporate transactions at 1 per cent
V0092-21
Formation of a Compensation Board is not subject to transfer tax or Stamp Duty if it lacks economic content
V0093-21
Date of signatories' death may determine the statute of limitations for private contracts in ITP and AJD
V3513-20
Excess allocation in the dissolution of community property is subject to ITP if avoidable through alternative distribution
V3159-20
The tax base for AJD on leasing purchase options is the amount of said option
V3162-20
Requirements for the special non-cash contribution regime and its treatment in ITP and AJD
V2959-20
Authorisation to use a private asset for public use is subject to ITP and AJD as an administrative concession
V2810-20
Land grouping may be taxed as a barter and community dissolution as documented legal acts
V2742-20
Purchasing goods from private individuals is subject to ITP if the transaction is not subject to VAT
V2662-20
Dissolution of community property with avoidable excess adjudication is subject to transfer tax
V2326-20
Taxation on 50/50 property acquisition by couples depends on the type of prior contract with the developer
V2162-20
Registration of property title does not generate capital gains or losses for Income Tax purposes
V1827-20
Transfer of groundwater rights in the Upper Guadiana subject to ITP and AJD taxes
V1773-20
Allocation of separate property to a spouse upon dissolution of community property is subject to ITP and AJD tax
V1733-20
Non-cash contributions may apply under special regime if participation and economic motives are met
V1395-20
Settlement of community property with debt compensation is exempt from ITP, AJD and IIVTNU
V1084-20
Capital increases are exempt, while capital reductions are subject to Stamp Duty as corporate transactions
V0451-20
Secondary market transfer of shares exempt from ITP and AJD if no intent to evade tax
V3527-19
Dissolution and liquidation of a venture capital fund are taxable but exempt from ITP and AJD
V3472-19
Ownership registration files are subject to ITP and AJD unless prior payment or exemption is proven
V3305-19
Cancellation of previous land subdivision is subject to variable rate tax, but cancellation of new build status is not
V2614-19
Secondary market securities transfers exempt from ITP and AJD if no intent to evade tax
V2615-19
Contribution of a plot of land in a capital increase is exempt from ITP and AJD
V2590-19
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