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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 41 results.
Property transfer value can be reduced by real estate agent fees
V5335-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
La sujeción de la venta de una nave al IVA o al ITPAJD depende de la condición de empresario de los transmitentes
V5069-26
Análisis de la sujeción al IVA en la transmisión de un local comercial según la condición de empresario de los transmitentes
V1679-26
La sujeción al IVA en la adjudicación de nuda propiedad depende de si el transmitente actúa como empresario o profesional
V1422-26
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
Partial divestment of a business line may qualify for fiscal neutrality
V1039-26
Absorbing society assumes negative taxable bases with existing limitations
V0672-26
Total non-proportional spin-off requires segregated assets to form activity branches for fiscal neutrality
V0630-26
Full spin-off may qualify for fiscal neutrality if not fraudulent
V0616-26
Application of subrogation to acquisition value and date for property received by improvement pact
V0564-26
Resolución de 28 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Valencia n.º 6, por la que se suspende la inscripción de una escritura de herencia por constar inscrita a favor de persona distinta del transmitente las fincas vinculadas «ob rem».
BOE-A-2026-5493
No fiscal neutrality in non-proportional total splits if segregated assets do not form autonomous business units
V0015-26
La adjudicación de un inmueble en subasta judicial puede estar sujeta a IVA si el inmueble estaba afecto a la actividad del transmitente
V2322-25
Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain
V2256-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
Partial spin-off requires segregated assets to form an autonomous business unit
V2054-25
Partial spin-off of real estate activity requires establishment as an autonomous business branch for fiscal neutrality
V2037-25
La transmisión de un solar está sujeta al IVA si el transmitente es empresario y el bien está afecto a su actividad
V1658-25
Transfer of land not subject to VAT if seller is not an entrepreneur or professional
V0965-25
Possibility of applying fiscal neutrality regime in partial spin-offs
V0211-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
The VAT rate applicable to the transfer of land quotas by a City Council depends on the accrual and the status of the transferor as a taxable person
V0131-25
Requirements for eligibility for the tax neutrality regime in merger operations
V0032-25
Sale of concert tickets by a private individual generates capital gain incorporated in savings tax base
V2459-24
Fiscal neutrality not applicable in partial split if original company loses business line
V3320-23
Buyer can prove no value increase in IIVTNU using seller's ISD declared value
V1699-23
I+D+i deductions not declared in 2010-2018: cannot be claimed in uns prescribed periods if generation periods are already prescribed
V1511-22
Applicability of overpayment deduction on dividends from pre-2015 acquisitions
V0659-21
Requirements for applying the special regime of non-cash contributions
V2169-19
La sujeción al IVA y la posible exención en la transmisión de un local comercial dependen de la condición del transmitente y de la naturaleza de la entrega
V1801-19
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
La sujeción al IVA en la venta de un local depende de si el transmitente mantiene la condición de empresario o profesional
V1813-18
Las ganancias por fusión de una entidad con activos inmobiliarios en España pueden tributar en España según el Convenio Hispano-Francés
V1432-17
Tratamiento de la minoración de la diferencia de fusión por bases imponibles negativas
V5103-16
Profits from liquidation of a Dutch society taxed only in Netherlands or Italy
V1971-16
Capital gains from selling US shares in Germany taxed only in Germany
V3157-15
Deduction for double taxation on dividends possible even if transferor is a non-resident
V0158-15
Spain cannot tax the dissolution of a Portuguese entity unless the transferor is a Spanish resident, except in cases of immovable assets
V3283-14
Special merger regime requires valid economic reasons, not fiscal or liquidation motives
V2708-14
Deduction for double taxation applicable to dividend portions
V2214-14
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