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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
No tax on patrimonial gain or loss in mortis causa donation with immediate transfer
V5333-26
Deathbed gift with immediate transfer does not create patrimonial gain in IRPF
V1308-26
Death grant with immediate transmission deemed acquisition for ISD, no capital gain in IRPF
V1309-26
Acquisition value of a property under a definition succession pact shall be determined by Article 36 of the IRPF Law
V1145-26
No tax on transfer of property via present succession pact in Aragon
V0743-26
No capital gain or loss arises in a mortis causa donation with present effects
V0647-26
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Gifts under mortis causa with immediate transfer do not trigger capital gains tax
V0028-26
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
La revocación de un pacto sucesorio no tributa si se realiza conforme a la ley civil, pero su nulidad o rectificación depende de la normativa civil aplicable
V2563-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Mortis causa donation taxed under succession regime, no capital gain in IRPF
V1449-25
Inheritance Tax arises on immediate mortis causa donation
V1188-25
No liable for IRPF: income from succession improvement pact
V0775-25
Gift by mortis causa with immediate transmission is subject to ISD at the time of donation
V0697-25
Deathbed gift with immediate transfer not subject to IRPF on capital gain
V0532-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Deathbed gift with immediate transfer exempt from capital gains tax
V0304-25
Pacts of improvement with delivery of present do not allow 95% family business reduction
V0206-25
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