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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 115 results.
Sale of ambulances subject but exempt from VAT if no deduction was allowed at purchase
V5072-26
Acquisition value of self-promoted property includes land, construction and related costs
V1657-26
Notary, registration and inheritance taxes can be included in acquisition value
V1659-26
La exención de IRPF por venta de vivienda para mayores de 65 años requiere que el inmueble haya sido vivienda habitual en los dos años anteriores a la transmisión
V1631-26
La exención por venta de vivienda habitual para mayores de 65 años requiere que la vivienda haya sido residencia habitual en el momento de la venta o en los dos años anteriores
V1582-26
Exemption for sale of habitual home not available if not resident at time of sale or in two prior years
V1520-26
Over-65s can claim IRPF exemption for sale of habitual home regardless of registration address
V1405-26
Sale of a property generates a capital gain or loss included in savings tax base
V1394-26
Sale of a home generates integrated capital gain or loss in savings base
V1393-26
Exemption not applicable for sale of habitual home if residence ceased over two years ago
V1378-26
Exemption for sale of habitual home not available after two years
V1332-26
Dissolution of community of property with excess allocations may be taxable under specific conditions
V1265-26
Improvements and extensions added to purchase value for capital gain calculation
V1276-26
The value for calculating patrimonial gain is the actual amount received for the transferred share
V1272-26
Capital gain from property sale may be exempt if it was the habitual residence or was so in the two preceding years
V1245-26
Only investments and improvements to property can increase acquisition value to reduce capital gain
V1281-26
Capital gain from sale of primary residence exempt if reinvested in newly built home
V1250-26
Exemption from IRPF possible for sale of habitual home within two years of leaving residence
V1240-26
Land and construction costs can be included in property acquisition value
V1215-26
Improvements or expansions can be included in the property acquisition value for income tax
V1175-26
Shareholding determines homogeneity and attribution of capital gains
V1188-26
Acquisition value of a home depends on whether purchase was onerous or profitable
V1137-26
Tax nature of adjudication with compensation depends on metallic or goods exchange
V1157-26
Acquisition of co-owner share in auction subject to patrimonial onerous transfers
V1151-26
Acquisition value of rural land obtained by life annuity is market value at extinction
V1112-26
Dissolution of community of property without tax excess due to documented legal acts
V1113-26
The taxable base for property transfers will be the reference value or the highest of other amounts
V1108-26
Dissolution of a community of property without tax excess due to documented legal acts
V1023-26
Dissolution of community of goods with excess awards may be subject to ITPAJD or ISD
V1020-26
Requirements for exemption from capital gains on sale of habitual home for persons over 65 or dependent on care
V0947-26
Exemption for habitual residence not applicable to rented property portion
V0933-26
Profit from selling a primary residence of a person over 65 may be exempt from income tax
V0910-26
Value appreciation period starts from property acquisition date
V0814-26
Over-65 exemption requires full legal ownership for at least three years
V0734-26
Hidden defects indemnity may be treated as a price reduction for capital gains tax
V0732-26
Exemption for home transfer to those over 65 applies only to full ownership
V0700-26
VAT, ITP and notary costs count towards reinvestment exemption
V0489-26
V0458-26
Inheritance value of investment gold is actual amount, unless below market value
V0457-26
Losses cannot be offset in IRPF for lucrative share transfers
V0327-26
Exemption for sale of habitual home requires full ownership for three years
V0278-26
Exemption available for patrimonial gain from selling habitual home after 65
V0284-26
Acquisition value of donated shares determined by Inheritance and Gifts Tax rules
V0271-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Exemption for sale of habitual home available within two years of moving out
V0074-26
Capital gain from expropriation must be recognised upon occupation of the property
V0057-26
Housing must be habitual for over-65s to qualify for exemption
V0056-26
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Home improvements and extensions can be included in acquisition value for capital gain calculation
V2603-25
Acquisition value of shares determined by actual payment made
V2571-25
Tributación de la disolución de comunidades de bienes y los excesos de adjudicación
V2480-25
Different acquisition values and dates to calculate capital gain on property sale
V2452-25
La tributación de la disolución de proindiviso con exceso de adjudicación depende de la naturaleza de la compensación y la indivisibilidad del bien
V2430-25
Damages for hidden defects may reduce capital gain
V2439-25
Value of acquisition and transmission determined to calculate patrimonial gain in property sale
V2441-25
To reclaim habitual residence exemption, must reside in property for three consecutive years
V2395-25
Dissolution of community with monetary compensation: tax treatment under specific conditions
V2364-25
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
Exemption from capital gains on sale of habitual home for severely dependent persons
V2247-25
Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain
V2256-25
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