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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 151 results.
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
50% rental reduction possible if property is for a specific physical person
V5331-26
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
Annual property expenses deductible only for actual rental days
V5255-26
Rendimientos Del Capital Inmobiliario — evolución doctrinal DGT
evolution::rendimientos-del-capital-inmobiliario
Deducibilidad de los gastos de financiación en rendimientos de capital inmobiliario
V1629-26
Rental income from jointly owned property is capital gains
V1596-26
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V1544-26
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de cuotas de comunidad de bienes
V5038-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
Hotel industry rental services classified as economic activity income
V1556-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
50% rental reduction possible if property is for habitual residence
V1291-26
Rental income from rural property is charged when due
V1267-26
50% tax reduction available for permanent rental housing
V1290-26
Repair and maintenance costs deductible as rental income from real estate
V1197-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Repair and conservation costs in rental properties deductible if rental expectation proven
V1154-26
Broker mortgage costs not deductible from rental income
V1141-26
Holiday home rental without hotel services classified as property income
V1173-26
To qualify for 90% rent reduction, discount must be based on last actual rent of prior contract
V1156-26
No reduction of 90% on rental income tax without being in a tense residential market zone
V1142-26
Reinvestment exemption not applicable if property ceased to be habitual residence more than two years ago
V1159-26
Usufruct creation on a property deemed capital income
V1167-26
Legal expenses in eviction proceedings deductible for property income
V1115-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
70% rental reduction available for public or non-profit tenants
V0542-26
Rental income must be declared by property owner, not a family member
V0204-26
Surface right establishment may be subject to VAT and royalties are deemed rental income
V0095-26
Rentals of community property not economic activities without full-time employment
V0048-26
Tax treatment of works and furniture in dwellings intended for rent
V2599-25
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Amortisation calculation differs for full ownership and usufruct
V2476-25
50% rental reduction possible if rooms are used as private housing
V2457-25
Rental tourism exempt from VAT if no hotel services are provided
V2449-25
La reducción del 90% del IRPF requiere la formalización de un nuevo contrato, no una simple modificación del existente
V2445-25
Reduction applicable if property used as residential accommodation despite commercial registration
V2435-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Structural reinforcement deemed improvement, not repair expense
V2458-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
To qualify for 60% rental property tax reduction, rehabilitation must meet specific requirements
V1937-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
50% rental relief requires room to be designated as permanent residence
V1903-25
Acquisition value of inherited property for depreciation
V1905-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Interests of a mortgage for rental property can be deducted if the home is the collateral
V1918-25
Requirements for the 70% reduction on residential property rental to non-profit entities
V1928-25
Replacement of a bath or shower can be deducted as repair and maintenance
V1931-25
Cannot claim 70% rental reduction unless first-time or in high-demand area
V1930-25
Repair and conservation costs deductible if solely for future rental income
V1933-25
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
Rental income from a pending inheritance is attributed to heirs as income from real estate capital
V1859-25
Improvements or expansions can be included in acquisition value and deducted via amortisation
V1893-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
90% rental reduction in high-demand areas remains valid as conditions are met
V1828-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Los ingresos por alquiler de una habitación en vivienda habitual tributan como rendimientos del capital inmobiliario
V1643-25
Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation
V1440-25
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