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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Inheritances must be declared in the year of death, not acceptance
V2516-25
Determinación de la sujeción al IVA y la imputación de rentas en la explotación de bienes en proindiviso
V2131-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder
V2089-25
La titularidad de las ganancias patrimoniales se determina según las normas de titularidad jurídica y las pruebas aportadas
V1874-25
Requisitos para la exención de participaciones en entidades en el Impuesto sobre el Patrimonio
V1824-25
No imputation of property rental income where right of residence is full
V1674-25
Requisitos para la exención del usufructo de participaciones en el Impuesto sobre el Patrimonio
V1586-25
Rentability of real estate attributed by legal ownership (50% per co-owner)
V1284-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
Returns and gains from a joint shares account are attributed to the legal owner
V1164-25
Rental income from a private property must be taxed to the legal owner
V1048-25
La restitución de importes por nulidad de cláusula multidivisa no es renta y los intereses legales son ganancia patrimonial
V0723-25
Income from sale of a spouse's private property not included in net wealth tax
V0641-25
Rental income from inherited property taxed solely to spouse owner
V0472-25
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