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Loss of capital due to society dissolution must be attributed to the judicial order approving dissolution
V5361-26
Requirements for capital gain settlement on fiscal residence change
V1515-26
Loss on share acquisition can be recognised after company dissolution
V1216-26
Loss from 2020 property sale can be offset by 2024 gain
V1110-26
Crypto sale profits taxed as savings income and calculated by asset type
V0491-26
Losses not inheritable or compensable from deceased
V2610-25
Cryptocurrency exchange constitutes a swap generating capital gains or losses
V2513-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
Loss from property sale offsets savings income base
V1878-25
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
Dividends are treated as mobile capital income in savings base
V1336-25
Sale of a non-primary residence generates capital gain or loss
V0724-25
Reduced VAT applies to self-construction; no reinvestment exemption if property not habitual
V0613-25
Loss in capital from society dissolution in insolvency is charged in the period of judicial decision
V0308-25
Minimum for descendants not applicable if child earns above 1,800 euros
V1607-24
Dividends considered capital gains and savings income
V3281-23
Cryptocurrency losses incurred before Spanish tax residency not deductible in income tax
V3203-23
French investment fund repayment profits taxed in Spain as savings income
V2977-23
Share exchange in fund fusion may be tax-neutral if LIS requirements met
V2146-23
Foreign company's domicile shift to Spain creates no income, but subsequent merger may
V1777-23
Life insurance payouts with same policyholder and beneficiary taxed as capital gains
V1474-23
Cryptocurrency exchanges generate capital gains or losses
V2520-22
Sales of cryptocurrencies outside of an economic activity generate capital gains or losses for Personal Income Tax purposes
V2179-22
Dividends received by physical persons are treated as mobile capital income
V1997-22
The difference between acquisition value and insolvency payments is negative mobile capital return
V1960-22
Crypto sales outside economic activity taxed as capital gains or losses
V0975-22
Contributions retain original value and acquisition date for income tax calculation
V0709-22
Requisitos para la aplicación del régimen especial en la aportación no dineraria de participaciones
V2137-19
Tax treatment of dividends, coupons and capital gains for physical persons
V1353-19
Aplicabilidad del artículo 95 bis de la LIRPF para ganancias por cambio de residencia según el ejercicio del traslado
V2047-18
Requisitos para la aplicación del artículo 95 bis de la LIRPF por cambio de residencia
V1265-18
Requisito de residencia para la aplicación del artículo 95 bis de la LIRPF por cambio de residencia
V0148-18
Loss from bond liquidation in insolvency proceedings is negative capital mobility return
V0175-17
No se aplica el artículo 95 bis de la LIRPF si el último ejercicio de residencia fiscal es 2014
V4663-16
La aportación de acciones a una sociedad puede acogerse al régimen especial de la LIS para no tributar en el IRPF
V4151-16
El exit tax se aplica si el valor de las participaciones supera los 4.000.000 € o si una participación >25% supera 1.000.000 €
V2282-16
Opción entre tratamiento general o especial (DA 44ª LIRPF) para compensaciones por deuda subordinada o participaciones preferentes
V2018-16
Share contribution to a new company may be treated as capital gain or qualify for share exchange regime
V1845-16
No se aplica el artículo 95 bis de la LIRPF si el último ejercicio de residencia fiscal en España es 2014
V3900-15
Article 95 bis of the LIRPF does not apply if the last fiscal residence period is 2014
V3192-15
No applies article 95 bis LIRPF if last fiscal residence year is 2014
V3065-15
Article 95 bis of the LIRPF does not apply if last fiscal residence year is 2014
V2688-15
Aplicación del artículo 95 bis de la LIRPF por cambio de residencia y condiciones de aplazamiento
V2506-15
Negative preferential share returns before 2015 can be offset by patrimonial gains
V2364-15
No se aplica el artículo 95 bis de la LIRPF si el último periodo impositivo a declarar es 2014
V2270-15
Contributing shares to a new company creates capital gain or loss in personal income tax
V1608-15
Tax liability in Spain on capital gain from sale of property in Belgium
V2623-14
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