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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 102 results.
Death of usufructuary does not create new IRPF acquisition date
V5274-26
La sujeción de la venta de una nave al IVA o al ITPAJD depende de la condición de empresario de los transmitentes
V5069-26
Exemption for property transfer to homeowners over 65 can be used multiple times
V1662-26
Acquisition value of inherited property includes inheritance tax, share of tax and related costs
V1654-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere el pleno dominio del inmueble
V1637-26
La sujeción al IVA en la adjudicación de nuda propiedad depende de si el transmitente actúa como empresario o profesional
V1422-26
Exemption for sale of habitual home does not apply to usufruct
V1380-26
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Gain or loss on usufruct and bare property must be calculated separately
V1331-26
Gift of naked property of habitual home by those over 65 may be exempt from income tax
V1325-26
Housing is not considered habitual until residency periods after tenant eviction are fulfilled
V1292-26
Exemption for property donation to those over 65 requires habitual residence
V1259-26
Donation of share ownership does not allow ISD reduction if director is not a relative of donors
V1071-26
Reversion of a donation taxed on documented legal acts, not on succession or donations
V0891-26
Death of usufructuary does not create new IRPF acquisition
V0835-26
Ownership of a property in France donated must be valued under Spanish ISD rules
V0821-26
Medium tax rate to be applied when domain is consolidated
V0808-26
Pacto of improvement granting lifelong usufruct subject to municipal capital gains tax
V0765-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Owners' knots may request base tax determination under article 107.5 of TRLRHL
V0296-26
Gift of bare property of habitual home by those over 65 may be exempt from income tax
V0242-26
The appointment of a fiscal representative in a community of heirs is governed by civil law
V0161-26
Transfer of funds to accounts without usufructuary may extinguish usufruct by consolidation of ownership
V0093-26
Applicability of the 1994 acquisition reduction to the transfer of usufruct and bare property
V2628-25
Tratamiento fiscal de la consolidación del dominio por renuncia del usufructo en ISD, IIVTNU e IRPF
V2464-25
Requirements for the exemption of holdings in entities for Wealth Tax purposes
V1824-25
Acquisition value of bare property and usufruct set by Inheritance and Gifts Tax
V1665-25
Requisitos para la exención por reinversión en vivienda habitual tras la transmisión de la nuda propiedad
V1632-25
Determination of acquisition and transmission value in the sale of a property after extinguishing a usufruct
V1645-25
Application of transitional regime to capital gain from sale of inherited property acquired in 1968
V1648-25
Exemption for habitual residence cannot be claimed without full ownership for three years
V1618-25
Requisitos para la exención del usufructo de participaciones en el Impuesto sobre el Patrimonio
V1586-25
The exemption for reinvestment requires full ownership and habitual residence, except in exceptional circumstances such as job relocation
V1479-25
Gift of bare property from homes of those over 65 may be exempt from income tax
V1476-25
Calculation of patrimonial gain on inherited bare property transfer
V1472-25
Gift of bare property of habitual residence exempt from IRPF if donor over 65
V1459-25
Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation
V1440-25
Death of landlord does not alter contract date
V1416-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
No capital gain or loss in IRPF for usufruct donation if LISD article 20.6 conditions met
V1361-25
Capital gain or loss from sale of inherited property apportioned by ownership title
V1341-25
La deducción por inversión en vivienda habitual está suprimida, salvo para casos bajo el régimen transitorio
V1205-25
Reinvestment exemption requires full ownership of property
V1204-25
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
Sale of naked property from habitual home by those over 65 may be exempt from income tax
V0922-25
A temporary usufruct over shares is deemed capital mobile income
V0673-25
Application of Spanish regulations and the Convention with France in the valuation of usufructs and bare ownership
V0662-25
Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements
V0590-25
Sale of naked property of habitual home by those over 65 may be exempt from income tax
V0396-25
Acquisition value of a property with bare ownership and usufruct determined by source
V0292-25
The taxable person for the 2024 IBI is the holder of the right that constitutes the taxable event as of January 1
V0075-25
Acquisition value of property with bare ownership and usufruct comprises both rights
V1451-24
Contributor may contribute bare ownership of shares under tax neutrality regime
V0085-24
Neutrality regime not applicable if property not economically active for three years
V2840-23
Fiscal neutrality possible for non-monetary contribution of bare ownership and usufruct
V2573-23
Full and bare ownership of shares may qualify for fiscal neutrality
V2389-23
Non-monetary contributions may apply under LIS special regime
V1464-23
La aportación de nuda propiedad por socios personas físicas puede acogerse al régimen especial si se cumplen requisitos de actividad económica
V1351-23
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