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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Donation of money does not generate capital gain or loss for donor
V2602-25
Sale of a segregated plot from inherited land creates capital gain or loss
V2556-25
Determinación del valor del terreno en el IIVTNU: exclusión de mobiliario y aplicación de la proporción catastral
V2371-25
Property received by donation is not subject to IRPF
V2148-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
Different acquisition dates and values to calculate capital gain for inherited and purchased property shares
V1976-25
Donation of money does not create capital gain or loss for donor in IRPF
V1861-25
Acquisition value of bare property and usufruct set by Inheritance and Gifts Tax
V1665-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Determination of acquisition and transmission value in the sale of a property after extinguishing a usufruct
V1645-25
Calculation of patrimonial gain on inherited bare property transfer
V1472-25
Acquisition value of inherited property for IRPF includes succession tax and costs
V1469-25
Reduction of Disposition Transitoria Novena not applicable
V1466-25
Acquisition value of inherited property includes succession tax and related costs
V1463-25
La ganancia o pérdida patrimonial por la venta de un inmueble heredado se imputa según la titularidad del usufructo o la nuda propiedad
V1341-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Sale of inherited property creates capital gain or loss on savings base
V1257-25
Requisitos para la aplicación de la no sujeción o reducción de la base imponible en el IIVTNU
V1213-25
Obligation to declare patrimonial gain from sale of inherited property, regardless of subsequent donation
V0877-25
A temporary usufruct over shares is deemed capital mobile income
V0673-25
Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules
V0508-25
Free life usufruct on shareholdings deemed capital mobile income
V0447-25
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