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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
Improvements or extensions increase property acquisition value; repairs do not
V1279-26
Usufruct creation on a property deemed capital income
V1167-26
Holiday home rental without hotel services classified as property income
V1173-26
Cancellation of mortgage costs can be deducted from rental property income
V2580-25
Extensions or improvements can be added to the property acquisition value for tax purposes
V2557-25
Self-employed can retain objective estimation in a rental property community
V1847-25
Payment for exclusive use of property among co-owners does not generate income for the paying co-owner
V0360-25
Improvement or expansion works are included in the acquisition value and are not deductible as repair expenses
V1561-24
Lease agreements with purchase options trigger two distinct changes in assets
V0033-24
Compensation for non-pecuniary damages may be exempt from Personal Income Tax if agreed upon through a judicial settlement
V2243-23
The creation of a usufruct in favor of a company is taxed as income from real estate capital
V1809-23
Compensatory pensions must be declared as income from employment
V1601-23
Expenses assumed by a family member in a gratuitous loan are counted as income from real estate capital
V1527-23
Renting an office without employees is treated as real estate capital income when due
V1220-23
Renting a rural house without hotel services is taxed as income from real estate capital
V1158-23
Compensation for temporary occupation of property is taxed as income from real estate capital
V3014-21
Occasional residential letting for advertising purposes taxed as income from real estate capital
V2550-21
Expenses assumed by a transferee in exchange for the use of a property count as income from real estate capital
V2365-21
Amortization of a premises in a community of property may be deducted as income from real estate capital
V1786-21
Leasing of rural land for mobile phone antennas taxed as income from real estate capital and subject to VAT
V0864-21
Tourist rentals without hotel services or staff are classified as income from real estate capital
V0774-21
Leasing of rural land for an antenna is taxed as income from real estate capital
V0474-21
Compensation for lease termination classified as real estate income without irregularity reduction
V0411-21
Amortisation of a leased property without economic activity may be deducted up to its acquisition value
V0308-21
Leasing land for a wind farm is taxed as income from real estate capital
V0172-21
Holiday rentals without additional services are VAT exempt and taxed as income from real estate assets
V3418-20
Creation of an easement for passage in a garage is taxed as income from real estate capital under Personal Income Tax
V3323-20
Rental of tourist accommodation without hotel services taxed as income from real estate capital in Personal Income Tax
V1203-20
Payment for use of family home is not compensatory pension and is taxed as real estate income
V0775-20
Supplementary Model 184 returns and IRPF amendments possible following IBI increases
V0588-20
Mortgage payments by an ex-spouse in exchange for use of the property are classified as income from real estate capital
V3453-19
The 60% reduction on residential rent may be applied if the purpose is to satisfy the permanent need of the lessee
V3421-19
Compensation for an electrical conduit easement is classified as income from real estate capital
V2364-19
Expropriation compensation classified as capital gain and attributed to the year of occupation
V1518-19
Tratamiento fiscal del arrendamiento de un inmueble destinado a vivienda: IRPF y exención de IVA
V1433-19
Leasing building rooftop space for antennas constitutes income from real estate capital
V0595-19
No se pueden deducir los gastos de reforma de locales heredados que fueron incurridos por el causante
V3140-18
La constitución de un usufructo sobre un inmueble se califica como rendimiento del capital inmobiliario
V2296-18
La constitución de un usufructo vitalicio a cambio de participaciones tributa como rendimiento del capital inmobiliario
V2245-18
La pensión legada a un tercero no es deducible como gasto del capital inmobiliario en el IRPF
V1180-18
El arrendamiento turístico sin servicios adicionales se califica como rendimiento del capital inmobiliario
V0154-18
El importe por la cesión de uso de una cubierta se atribuye a los propietarios como rendimiento del capital inmobiliario
V0113-18
Short-term property rental deemed capital income without additional services
V1172-15
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