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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 63 results.
Letting residential flats without hotel services classified as returns on movable capital
V1274-26
Capital received by survival in life insurance treated as capital asset return
V1018-26
Free usufruct on shareholdings presumed remunerated for income tax
V0437-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
Cannot reduce capital reserves by the tax difference from non-cash contributions
V0037-26
Minoration of capital not allowed under special contribution regime
V0024-26
Cannot reduce capital funds by the difference from a special non-cash contribution regime
V0025-26
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
Insurance payout for serious illnesses treated as patrimonial gain
V2236-25
Income and penalties from contract breaches may be treated as capital gains
V2109-25
Return of contributions via immovable may be treated as capital movable income
V1951-25
Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base
V1600-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Dividends taxed as capital income; share sales as capital gains
V1113-25
Spain's Bank of Spain transfer fee reduces Treasury bills' capital return
V0983-25
The difference between subscription amount and state bonds' nominal value is taxed at maturity
V0974-25
Return of capital via property may be treated as capital gains
V0938-25
Insurance payout treated as patrimonial gain, not capital income
V0746-25
A temporary usufruct over shares is deemed capital mobile income
V0673-25
Direct transfer of shares to shareholders is not a split and is taxed as dividend
V0653-25
Free life usufruct on shareholdings deemed capital mobile income
V0447-25
Requirements for the exemption for reinvestment in life annuities for persons over 65 years of age
V0217-25
The capital received from a life savings insurance policy is taxed as income from movable capital
V0193-25
Dividends from a single-member Ltd taxed as capital gains in IRPF from 2015
V2500-24
Possibility of deducting premium amounts from risk capital in a partial life insurance claim under specific conditions
V0251-24
Life insurance premiums paid by a professional society may constitute income in kind for a partner
V2392-22
Dividends taxed as capital gains; 19% retention applies
V2202-22
The difference between acquisition value and insolvency payments is negative mobile capital return
V1960-22
Capital from 1988 life-saving insurance taxed as capital gains
V1408-22
Capital reduction and return of contributions may be treated as capital gains
V0516-22
Dividends following capital reduction subject to retention
V2539-21
Water sales by Canary Water Communities constitute an economic activity
V0255-21
Tax treatment of capital reductions in IRPF depends on whether from profits or contributions
V3375-20
Posibilidad de aplicar el tratamiento especial de la DA 44ª LIRPF para compensaciones por acuerdos en participaciones preferentes
V3187-20
Capital received from 1988 life insurance taxed as capital gains
V2329-20
Payments from bank agreements after preferred share conversion are deemed capital gains
V1442-19
Amount received from conversion of preferred shares deemed as capital gain
V3290-18
La indemnización de un seguro de invalidez tributa en el IRPF del causante y no en el Impuesto sobre Sucesiones
V2763-18
The difference between the value of new shares and old bonds constitutes capital gains
V1211-18
Payouts from illness insurance are not exempt and are taxed as capital gains
V0120-18
La obligación de retención en la devolución de aportaciones depende de si proceden de beneficios no distribuidos
V0091-18
Capital due to illness taxed as mobile capital income
V2933-17
Tratamiento fiscal de la devolución de aportaciones en reducciones de capital
V2682-17
Temporary transfer of a marina berth deemed mobile capital income
V2346-17
V1002-17
V1005-17
Insurance surrender returns in foreign currency must be converted to euros at the exchange rate on the date of exigibility
V0996-17
Loss due to insolvency of securities treated as negative capital gain
V0727-17
El rescate de un seguro de vida tributa como rendimiento del capital mobiliario y permite reducciones transitorias
V0323-17
Loss from bond liquidation in insolvency proceedings is negative capital mobility return
V0175-17
IRPF retention required on dividends distributed to shareholders
V4152-16
No procede la retención en reducciones de capital por amortización de participaciones que consistan en devolución de aportaciones
V3840-16
Opción entre tratamiento general o especial (DA 44ª LIRPF) para compensaciones por deuda subordinada o participaciones preferentes
V2018-16
Contributions by partners without consideration do not generate income for Corporate Income Tax purposes
V1978-16
Shareholders' cash contributions to strengthen equity increase acquisition value of shares
V1979-16
Bond-to-share conversion via credit compensation capitalisation may be exempt from IRNR under specific conditions
V4139-15
Dividends from limited companies taxed as capital gains
V1024-15
Distribution of reserves via issuance of shares and cash treated as return of capital
V0728-15
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