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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Insurance payout for serious illnesses treated as patrimonial gain
V2236-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
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
Requisitos para la neutralidad fiscal en operaciones de escisión parcial financiera
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
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