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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
La reducción del 95% en el Impuesto sobre Sucesiones se mantiene si se conserva el valor de la adquisición
V5077-26
The applicable tax rules for Inheritance Tax are those of the deceased's habitual residence community
V0750-25
The exemption from Wealth Tax is a necessary condition for the 95% reduction in Inheritance Tax
V0207-25
Pacts of improvement with delivery of present do not allow 95% family business reduction
V0206-25
The allocation of funds to down payments for a dwelling prevents the accreditation of the immediate materialization of the maintenance of value
V0120-25
No minimum holding period required for family enterprise reduction
V0004-25
Failure to maintain family business value affects other heirs in intestate or undivided inheritance
V1236-22
The family business reduction may be maintained if the acquisition value is reinvested in other assets
V2491-21
Inability to apply patrimony exemption or succession reduction due to lack of requirements
V0313-19
Aplicación de la reducción del 95% en la donación de nuda propiedad de participaciones y requisitos de mantenimiento
V1501-18
Aplicación de la reducción del 95% en la donación de la nuda propiedad de participaciones y su consolidación
V0197-18
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias según el artículo 87 de la LIS
V1734-17
Aplicación de la reducción del 95% en la donación de nuda propiedad y su posterior consolidación de dominio
V1051-17
Inapplicability of 95% reduction due to non-vigent events and treaty norms
V0699-17
Aplicación de la reducción del 95% en la donación de nuda propiedad y su consolidación por fallecimiento del usufructuario
V4731-16
Applicability of family enterprise reduction to resident and non-resident beneficiaries
V2386-16
Access to wealth tax exemption and family business reduction
V1823-16
Aplicación de la reducción del 95% en la donación de participaciones bajo el cumplimiento de los requisitos de la Ley 29/1987
V1034-16
Tax treatment of the consolidation of ownership and requirements for the reduction for the donation of shares
V0774-16
Requisitos para la reducción del 95% en la donación de nuda propiedad de participaciones y su consolidación
V2454-15
Aplicabilidad de la reducción del 95% en la donación de nuda propiedad y en la consolidación del dominio
V1970-15
Requisitos para la reducción del 95% en la donación de participaciones y la consolidación del dominio
V1969-15
Absence of family residence does not bar access to family enterprise reduction in ISD
V1886-15
95% donation reduction possible for bare property of shares and subsequent domain consolidation
V0428-15
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