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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
German nationality improvement succession pacts: 30-day deadline for Galician property registration
BOE-A-2026-11134
Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)
V2642-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
Death donation with immediate transfer: no family business reduction under LISD art. 20.2.c
V0575-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Current succession agreements are ineligible for 'inter vivos' ISD tax reductions
V0653-24
No reduction for inter vivos acquisitions applies to pacts of present succession
V0593-24
No tax on capital gains from asset transfers via improvement pacts
V2717-23
Succession agreements under Law 8/2022 may be taxed as mortis causa transfers with accrual upon the execution of the agreement
V2041-23
The exemption for lucrative transfer does not apply to succession agreements of particular attribution with present transfer
V1564-23
Succession agreements taxed as mortis causa transfers, with early accrual if assets are delivered during lifetime
V0723-23
Subrogation of acquisition value in asset transfers via succession agreements
V0370-23
Tax treatment of succession agreements in Catalonia: inheritance or gift depending on their nature
V1734-22
Transitional regime for assets acquired before 1994 applicable via subrogation in succession agreements
V0771-22
Subrogation in succession agreements allows application of transitional regime for assets acquired before 1994
V0123-22
Inter vivos acquisition tax reductions do not apply to present succession agreements
V0102-22
No capital gains or losses on asset transfers via regional succession agreements
V0018-22
No capital gains or losses on transfers via present-day succession agreements
V0016-22
No capital gains or losses on asset transfers via succession pacts with present effects
V2593-21
Acquisition value in lucrative transfers via succession agreements is the amount determined for Inheritance and Gift Tax
V2424-21
Family business tax reduction cannot apply to lifetime succession agreements if the deceased has not passed away
V1132-21
Family business tax relief cannot apply to present succession agreements if the deceased has not passed away
V1038-21
Family business tax reduction not applicable to inter vivos succession agreements as no death has occurred
V1792-20
Family business tax reduction not applicable to living succession agreements as no death has occurred
V1788-20
Family business tax reduction inapplicable to future succession agreements due to lack of death
V1790-20
Succession agreements are subject to Inheritance and Gift Tax upon death
V3055-19
Succession agreements are taxed upon death even if asset transfers occur during lifetime
V2493-19
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