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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
La disolución de comunidades de bienes no empresariales puede tributar por actos jurídicos documentados, salvo que existan excesos de adjudicación
V2431-25
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
Notarial deed subject to ITPAJD unless transmission tax payment is proven
V2180-25
The deed of notoriety for tax registration is subject to AJD if payment of the tax for the previous transfer is not proven
V2041-25
La disolución de comunidad con exceso de adjudicación compensado en metálico puede tributar por actos jurídicos documentados
V1789-25
La entrega de inmuebles por distribución de dividendos puede estar sujeta al Impuesto sobre Transmisiones Patrimoniales
V1721-25
Entrepreneur status for VAT purposes regarding securitization funds and its impact on the Transfer Tax and Stamp Duty
V1508-25
The transfer of a house under construction by individuals may not be subject to VAT
V1493-25
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V1411-25
La aportación gratuita de bienes privativos a la sociedad de gananciales no tributa en ISD ni en ITPAJD
V1106-25
ITPAJD devengue depending on the nature of the transaction with suspensive clause
V0664-25
The acquisition of shares from other co-owners in a community of property constitutes an onerous transfer of assets
V0220-25
The statute of limitations on tax debt does not alter the nature of the taxable event nor the liability for the tax
V0174-25
The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990
V0118-25
The dissolution of a co-ownership without excess in adjudication is not subject to transfer tax on onerous transfers
V0110-25
The transfer of ownership of vehicles by private individuals to a credit institution is not subject to VAT
V0066-25
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