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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 66 results.
Exemption for reinvestment not applicable if property sold more than two years after leaving habitual residence
V5281-26
Exemption not applicable if not habitual residence in two years prior
V5384-26
Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it
V5218-26
La ganancia por la venta de una parte segregada de la vivienda habitual puede estar exenta para mayores de 65 años
V1666-26
Reinvestment exemption in habitual home requires mandatory move
V1538-26
Reinvestment exemption possible for converted lofts used as habitual residence
V1396-26
Reinvestment exemption not applicable if property not habitual residence in two years prior to sale
V1191-26
Exemption for property transfer by homeowners over 65 requires full ownership for three years
V1227-26
Exemption for those over 65 possible if surviving spouse considers property habitual
V1078-26
The taxable base for property transfers will be the reference value or the highest of other amounts
V1108-26
Reinvestment exemption applicable if new home acquired by judicial auction within two years of selling previous property
V1032-26
Exemption for habitual residence not applicable without residence in last two years
V1036-26
Reinvestment exemption possible if property was habitual residence within two years prior to sale
V0943-26
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
Reinvestment exemption possible for home construction if timelines met
V0703-26
Reinvestment exemption possible for habitual home purchase
V0714-26
Reinvestment exemption applicable if property was habitual residence for at least three years
V0698-26
Exemption for habitual residence cannot apply to economic activity land
V0648-26
Funds from loan for new primary residence may be considered reinvested
V0517-26
Property and equipment transfers are VAT liable, but productive unit transfer is not
V0388-26
Transfer value of inherited properties will be actual sale price unless below market value
V0005-26
Condiciones para la exención por reinversión en vivienda habitual
V2543-25
Reinvestment exemption applicable if property remains habitual residence
V2250-25
Exemption for habitual home not applicable after two years of absence
V1915-25
Requirements for reinvestment exemption in habitual residence: the importance of effective residence
V1914-25
Reinvestment exemption not applicable if property was not habitual residence
V1730-25
Possibility of applying 65+ age exemption to two adjacent linked properties
V1714-25
La exención por mayores de 65 años tras un divorcio depende de si la vivienda mantiene la consideración de habitual según la jurisprudencia
V1707-25
Requisitos para la exención de la vivienda habitual en mayores de 65 años
V1631-25
Reinvestment exemption not applicable if property sold was not habitual residence in prior two years
V1633-25
The taxable base for property transfers is determined by the reference value or the highest of the declared amounts
V1603-25
Possibility of applying reinvestment exemption when acquiring 50% ownership of a new habitual home
V1470-25
Reinvestment exemption not applicable if property not habitual residence in prior two years
V1371-25
Exemption not applicable if sold property is not habitual residence
V1256-25
Contributor must request rectification of self-declaration to include urban land value tax in capital gain
V0954-25
Conditions for the exemption due to reinvestment in primary residence
V0812-25
Reinvestment exemption can be applied proportionally to ownership share
V0686-25
Reinvestment exemption applicable even if property was previously rented
V0601-25
Reinvestment exemption not applicable if habitual residence ceased more than two years ago
V0579-25
50% exemption available on capital gains from property sold in 2012
V0424-25
Improvements and extensions can be included in property acquisition value for transfer
V0331-25
Reinvestment exemption applicable to proportional gain based on ownership acquired
V0161-25
Requirements for the taxpayer's investment in the transfer of real estate subject to a guarantee
V0098-25
Exemption possible for homeowners over 65 selling one of two connected floors
V2655-24
The liability or exemption for VAT in the transfer of real estate with buildings depends on the nature of the transaction and the intended use of the construction
V1538-23
La aplicación de la inversión del sujeto pasivo depende de la configuración de la obligación de extinguir la deuda garantizada
V0880-23
Conditions for a community of property to be a taxable person for VAT purposes in the transfer of real estate
V2255-22
Aplicación de la inversión del sujeto pasivo en la transmisión de inmuebles para la extinción de la deuda garantizada
V0083-22
Buyer is VAT recipient when purchasing land with mortgage for mortgage cancellation
V2678-21
Exemption for homes of those over 65 years applicable upon transfer
V3543-20
Property transfers with subrogation in management contracts may be exempt from VAT
V2723-20
La inversión del sujeto pasivo procede en la transmisión de inmuebles para la extinción de la deuda garantizada
V0170-20
V2905-18
Exención por reinversión en vivienda habitual para residentes en la UE o EEE
V2187-18
Capital gains from German property sales may be taxed in Germany and Spain
V1248-18
La subrogación en la deuda hipotecaria puede encuadrar en el supuesto de inversión del sujeto pasivo en la transmisión de inmuebles
V0354-18
3% retention on judicial auction property purchases by non-residents
V3106-17
Posibilidad de aplicar la exención por reinversión en la rehabilitación de la vivienda habitual
V2916-17
Análisis de la sujeción y el sujeto pasivo en la transmisión de inmuebles
V4566-16
Análisis de la inversión del sujeto pasivo en la transmisión de inmuebles mediante la extinción de deuda hipotecaria
V0903-16
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