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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 103 results.
Creation of usufructs with cleaning and assistance subject to 10% VAT if property is furnished
V5413-26
Death of usufructuary does not create new IRPF acquisition date
V5274-26
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
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
Exemption for property transfer to homeowners over 65 can be used multiple times
V1662-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere el pleno dominio del inmueble
V1637-26
Exemption for sale of habitual home does not apply to usufruct
V1380-26
Donation of bare property creates capital gain or loss in personal income tax
V1329-26
Gain or loss on usufruct and bare property must be calculated separately
V1331-26
Housing is not considered habitual until residency periods after tenant eviction are fulfilled
V1292-26
Exemption for homes applies to full ownership, not usufruct for those over 65
V1244-26
Usufruct creation on a property deemed capital income
V1167-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Gift of inherited property creates capital gain or loss in personal income tax
V1027-26
Death of usufructuary does not create new IRPF acquisition
V0835-26
Ownership of a property in France donated must be valued under Spanish ISD rules
V0821-26
Medium tax rate to be applied when domain is consolidated
V0808-26
Pacto of improvement granting lifelong usufruct subject to municipal capital gains tax
V0765-26
Exemption for home transfer to those over 65 applies only to full ownership
V0700-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Free usufruct on shareholdings presumed remunerated for income tax
V0437-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Resolución de 20 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Zaragoza n.º 11, por la que se deniega la solicitud por instancia privada de la cancelación de un derecho de usufructo vitalicio.
BOE-A-2026-3781
Owners' knots may request base tax determination under article 107.5 of TRLRHL
V0296-26
Transfer of funds to accounts without usufructuary may extinguish usufruct by consolidation of ownership
V0093-26
Applicability of the 1994 acquisition reduction to the transfer of usufruct and bare property
V2628-25
Amortisation calculation differs for full ownership and usufruct
V2476-25
Tratamiento fiscal de la consolidación del dominio por renuncia del usufructo en ISD, IIVTNU e IRPF
V2464-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Requirements for the exemption of holdings in entities for Wealth Tax purposes
V1824-25
Acquisition value of bare property and usufruct set by Inheritance and Gifts Tax
V1665-25
Determination of acquisition and transmission value in the sale of a property after extinguishing a usufruct
V1645-25
Requisitos para la exención del usufructo de participaciones en el Impuesto sobre el Patrimonio
V1586-25
The exemption for reinvestment requires full ownership and habitual residence, except in exceptional circumstances such as job relocation
V1479-25
Gift of bare property from homes of those over 65 may be exempt from income tax
V1476-25
Gift of bare property of habitual residence exempt from IRPF if donor over 65
V1459-25
Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation
V1440-25
Death of landlord does not alter contract date
V1416-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
No capital gain or loss in IRPF for usufruct donation if LISD article 20.6 conditions met
V1361-25
Capital gain or loss from sale of inherited property apportioned by ownership title
V1341-25
Free creation of a life-term usufruct over shareholdings deemed capital movable income
V1320-25
Distinction between the access to and the scope of the exemption on holdings in the Wealth Tax
V1318-25
La deducción por inversión en vivienda habitual está suprimida, salvo para casos bajo el régimen transitorio
V1205-25
Reinvestment exemption requires full ownership of property
V1204-25
Sale of naked property from habitual home by those over 65 may be exempt from income tax
V0922-25
La comunidad de propietarios es sujeto pasivo del IVA al ceder el usufructo de la azotea
V0802-25
A temporary usufruct over shares is deemed capital mobile income
V0673-25
Application of Spanish regulations and the Convention with France in the valuation of usufructs and bare ownership
V0662-25
Reduction of 75% on rural property transfer applies only to spouse's share
V0629-25
Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements
V0590-25
Free life usufruct on shareholdings deemed capital mobile income
V0447-25
Sale of naked property of habitual home by those over 65 may be exempt from income tax
V0396-25
The usufructuary must declare rental income from the community's roof
V0391-25
Acquisition value of a property with bare ownership and usufruct determined by source
V0292-25
The usufructuary must pay the IBI proportionally to their share in the real right
V0099-25
The taxable person for the 2024 IBI is the holder of the right that constitutes the taxable event as of January 1
V0075-25
Contribution of a usufruct to capital subject to VAT if the partner is a business owner and the property is used in their activity
V2576-24
Usufructuaria of industrial property with ruined building: rental income imputation applies to full cadastral value if the property is usable
V2262-24
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