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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Acquisition value of rural land obtained by life annuity is market value at extinction
V1112-26
Exemption from capital gain on property sale limited to 240,000 euro reinvestment
V0577-26
Gains from property transfer exempt if reinvested in life annuities
V0524-26
Life annuity payments from a social prevision mutuality are treated as capital gains
V0370-26
Exemption for habitual residence lost after two years
V0217-26
Life annuity for former administrators is deductible in Corporate Tax when paid
V0122-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Gains from selling assets may be exempt if reinvested in a lifetime income stream
V0154-26
Lifetime income donation subject to Inheritance and Gifts Tax
V0070-26
Exemption for habitual home not applicable after two years of absence
V1915-25
Sale of a non-residential property generates capital gain or loss
V1800-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Reinvestment exemption in life annuities requires age of 65 or over
V1544-25
Sale exemption for homes of over-65s requires three years of continuous residence
V1108-25
Exemption from capital gains from reinvestment in life annuities for those over 65
V0618-25
Australian pension income treated as capital gains in Spain's savings base
V0250-25
Requirements for the exemption through reinvestment in life annuities for persons over 65 years of age
V0216-25
Requirements for the exemption for reinvestment in life annuities for persons over 65 years of age
V0217-25
No exemption for reinvestment in life annuities if contract does not serve the purpose of transforming savings into annuity
V2427-24
Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax
V1466-23
Capital gains from property and shares taxed unless exempted by age or dependency
V0635-22
Life insurance taken before current regulations not exempt from long-term savings plans
V0283-22
Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred
V1619-21
French indemnity for being daughter of a WWII deportee deemed patrimonial gain
V1541-21
La venta de una oficina de farmacia tributa según la naturaleza de los bienes y la titularidad de la actividad
V0029-19
Reinvestment exemption in vital income requires age of 65+
V1979-17
Reinvestment exemption applicable to capital gain from company dissolution for retirees over 65
V1396-17
The exemption for reinvestment in a life annuity is applied proportionally to the total amount obtained from the sale
V3260-16
Possibility of applying vitality income exemption to patrimonial gain from pharmacy office sale
V2835-16
Reinvestment exemption not applicable for 2014 transfer
V1168-16
El tratamiento fiscal de la venta de una oficina de farmacia depende de si se transmiten existencias o inmovilizado
V0488-16
Tratamiento de la ganancia patrimonial por venta de fondo de comercio y su exención por reinversión en renta vitalicia
V3985-15
Drivers over 65 can claim reinvestment exemption when transferring taxi licence
V3243-15
Possibility of applying reinvestment exemption to lifetime income from pharmacy office sale
V3248-15
Gain from selling property exempt if net amount paid to a life annuity
V2466-15
Exemption for reinvestment in life annuity not applicable to transactions before 2015
V2461-15
Exemption possible for patrimonial gain from transfer if vitalic income is established
V2133-15
Exemption for reinvestment in life annuity not applicable to pension benefits
V1645-15
German spouses' tax residency and lifetime income taxation in Spain
V1537-14
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