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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Independent refactoring of port charges subject to VAT
V5048-26
German inheritance contract cannot be equated to a Balearic succession agreement due to prohibition of analogy
V2187-24
Excess forced heirship received from uncles/aunts is taxed as a gift, accruing upon receipt of funds
V0483-23
Tax treatment of succession agreements in Catalonia: inheritance or gift depending on their nature
V1734-22
Acquisition of rights through judicial settlement following disinheritance is taxed as a gift
V1452-22
Transfer of a community pharmacy may be subject to the gradual rate for documented legal acts
V0664-22
Exemption for main residence for those over 65 does not apply to the transfer of usufruct
V0314-22
Exchange of usufruct for bare ownership subject to IHT and ITPAJD depending on the circumstances
V0142-22
Commutation of non-forced usufruct subject to ISD and ITP/AJD depending on the transaction
V2072-21
Court-ordered compensation for infringement of the right to honour is exempt from Income Tax if it compensates personal damages
V1794-21
No se puede aplicar la reducción por empresa familiar en pactos sucesorios de presente si el causante no ha fallecido
V1132-21
No se puede aplicar la reducción de empresa familiar en pactos sucesorios de presente si el causante no ha fallecido
V1038-21
No es aplicable la reducción por empresa familiar en pactos sucesorios de presente al no haber fallecimiento
V1792-20
V1788-20
La reducción por empresa familiar no es aplicable en pactos sucesorios de presente al no haber fallecimiento
V1790-20
Fiscal benefit retained for share transfers among heirs or reinvestment
V0698-17
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