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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Loss from sale of a vessel is deductible only if not due to normal use or consumption
V1323-26
Inexistencia de ganancia o pérdida patrimonial en transmisiones mediante pactos sucesorios (transmisiones lucrativas por causa de muerte)
V2642-25
Tratamiento en el IRPF de la aportación gratuita de un bien privativo a la sociedad de gananciales
V2567-25
Tributación de la disolución de comunidades de bienes y los excesos de adjudicación
V2480-25
Tratamiento fiscal de la consolidación del dominio por renuncia del usufructo en ISD, IIVTNU e IRPF
V2464-25
Value of acquisition and transmission determined to calculate patrimonial gain in property sale
V2441-25
Simple renunciation of life insurance not a donation
V2219-25
Acquisition value of inherited property for depreciation
V1905-25
Requisitos para la exención por reinversión: la necesidad de que la vivienda transmitida sea la vivienda habitual
V1795-25
Las mejoras o ampliaciones pueden integrarse en el valor de adquisición, mientras que los gastos de reparación y conservación no
V1813-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
Acquisition value of inherited property determined by Inheritance and Gifts Tax rules
V1673-25
Donation of part of habitual home to spouse creates capital gain or loss
V1677-25
Gift of bare property of habitual residence exempt from IRPF if donor over 65
V1459-25
Inexistencia de ganancia o pérdida patrimonial en IRPF por transmisión de empresa o participaciones bajo los requisitos del art. 20.6 LISD
V1361-25
Los donatarios pueden aplicar la reducción del 95% en ISD si el donante cumple la exención en el Impuesto sobre el Patrimonio
V1381-25
Gift of main home by those over 65 may be exempt from income tax
V1261-25
Gift of money does not create capital gain or loss for donor in IRPF
V1255-25
Original acquisition date and value retained for rural property consolidation gains
V1172-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
Transfer of heritage property to compensate inheritance rights deemed a donation
V0721-25
Free creation of a preferential acquisition right is subject to Inheritance and Gifts Tax
V0622-25
La disolución de comunidades de bienes no empresariales puede tributar solo por AJD si las adjudicaciones guardan la debida proporción
V0623-25
Obligation to report the acquisition value of real estate abroad pursuant to Personal Income Tax regulations
V0614-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
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