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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Amortisation calculation differs for full ownership and usufruct
V2476-25
No imputation of rental income if property not usable
V2447-25
Determinación del valor del terreno en el IIVTNU: exclusión de mobiliario y aplicación de la proporción catastral
V2371-25
IBI due upon increase in surface area in the following year
V2310-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
Rental income must be charged for a garage purchased after the main residence
V2252-25
Rental income must be charged for non-residential shared property share
V1935-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
No imputation of immovable rental income for unconstructed land area
V1932-25
No imputation of rental income for urban land pending construction
V1949-25
Rental income from construction properties not imputable if not usable
V1910-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
The taxable base for property transfers is determined by the reference value or the highest of the declared amounts
V1603-25
Rental income must be imputed for jointly owned property
V1409-25
Requisitos para la aplicación de la no sujeción o reducción de la base imponible en el IIVTNU
V1213-25
Imputation of property rental income to holders of beneficial rights
V0912-25
The IBI tax base for surface rights may be based on the cadastral value of the construction
V0044-25
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