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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 57 results.
Transfer of customer list and machinery without staff or premises is VAT liable
V5088-26
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Loss of land value cannot be charged until transfer occurs
V1617-26
Reinvestment exemption possible if new home purchased within two years of selling old one
V1589-26
The exemption for primary residence following a divorce requires that the property has been the habitual residence of the transferor at the time of sale or during the two preceding years
V1409-26
IVA deduction allowed for rental expenses under used goods regime
V1301-26
Reinversion exemption not applicable to unfinished self-built property
V1256-26
Transfer of a dental clinic as an independent economic unit is VAT-exempt
V1002-26
No tax on transfer of property via present succession pact in Aragon
V0743-26
Payment of rehabilitation costs assumed by hotel buyer subject to VAT
V0636-26
Gains from property transfer exempt if reinvested in life annuities
V0524-26
Property and equipment transfers are VAT liable, but productive unit transfer is not
V0388-26
Sale of agricultural tractor under special regime exempt from VAT
V0111-26
Requirements for non-applicability due to the transfer of an autonomous economic unit
V2321-25
Exemption for reinvestment in habitual home possible after divorce
V2276-25
Conditions for VAT liability in the transfer of assets by community of property and the status of entrepreneur
V2214-25
Requirements for the exemption due to reinvestment in primary residence
V2222-25
Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit
V2175-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
Reinvestment exemption applies if property was former spouse's habitual home
V2065-25
Reinvestment exemption applicable if home sold within two years of ceasing residence
V1979-25
Group of properties taxed under variable AJD rate with reference value as base
V1968-25
3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year
V1818-25
Reinvestment exemption applies if property remains habitual residence for surviving spouse
V1797-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Vehicle IVA deduction depends on whether it is considered an investment asset and its link to business activity
V0842-25
Delivery of land by a business is VAT liable except for specific rural or public use exemptions
V0851-25
The VAT liability of the transfer of a share in a community of property depends on the status of the entity and its members as entrepreneurs
V0837-25
Transfer of heritage property to compensate inheritance rights deemed a donation
V0721-25
Sales of plastic coils to foreign customers may be subject to VAT if the transport commences in Spain
V0600-25
Property loss compensation taxed as capital gain
V0476-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
The transfer of an insurance portfolio and office equipment is subject to VAT as it does not constitute an autonomous economic unit
V0149-25
The transfer of a premises following a lease with an option to purchase may be considered a first supply subject to VAT
V0091-25
No se aplica la inversión del sujeto pasivo en la transmisión de terrenos con cargas urbanísticas cuya afección registral ha caducado
V0763-22
VAT charges on truck purchases deductible if conditions met
V0234-22
Purchase of a building for professional activity may be subject to VAT by renouncing exemption
V0430-21
Fixed assets transfer must be declared in the due period; VAT deduction for vehicles depends on their allocation to activity
V2793-20
Merger may qualify for special IS regime if valid economic reasons exist
V1398-20
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V0169-20
No obligation to declare IRPF from sale of habitual home
V2742-19
Imposibilidad de compensar la pérdida por impago de crédito con ganancias patrimoniales por transmisión de bienes
V1824-19
Condición de empresario y derecho a la deducción del IVA en la venta de terrenos y naves
V0368-19
La transmisión de activos de una sociedad en liquidación puede estar sujeta a IVA si no constituye una unidad económica autónoma en el momento de la transmisión
V0309-19
No obligation to declare IRPF for sale of habitual home by those over 65
V1541-17
Reinvestment exemption applicable to foreign home purchase
V1449-17
Subject passive investment applies to the whole unit if console and accessories form a functional unit
V1276-17
Posibilidad de exención por reinversión en vivienda habitual para residentes en la UE
V0479-17
La transmisión de un solar por una comunidad de bienes puede estar sujeta a IVA si actúa como empresario o profesional
V5397-16
Renunciation of VAT exemption possible in commercial property transfer
V1360-16
La transmisión de una cartera de clientes puede estar sujeta al IVA si no constituye una unidad económica autónoma
V0714-16
No retention of 3% required if non-resident acts through a permanent establishment
V0095-16
La transmisión de una unidad económica autónoma puede estar no sujeta al IVA
V4068-15
Capital gains from selling US shares in Germany taxed only in Germany
V3157-15
Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime
V0773-15
Buyer must withhold 3% if seller is non-resident without permanent establishment
V1629-14
No retention of 3% tax on payment from property swap resolution
V1536-14
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