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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
A property awarded by judicial credit cancellation must be valued at market value
V5021-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Reduction of capital gain from taxi licence sale upon retirement possible
V1021-26
Sale of a taxi licence gives capital gain or loss subject to IRPF
V0982-26
Sale of rural property used in economic activity generates taxable capital gain
V0605-26
Accounting value of stock for donation deductions is net balance after deterioration adjustments
V0359-26
Sale of agricultural tractor under special regime exempt from VAT
V0111-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
The basis for art donation deduction is its accounting or market value
V0054-26
Reduction cannot apply if activity continues after permanent disability
V2124-25
Sale of a taxi licence generates taxable capital gain or loss
V1292-25
Reduction of taxi licence transfer to relatives possible under objective estimation
V1135-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred
V1619-21
Non-monetary farm asset contribution without commercial accounting triggers capital gain or loss
V3361-20
Valoración fiscal de participaciones en aportaciones de rama de actividad y tratamiento de la diferencia con el valor contable
V0044-17
Tratamiento fiscal de la transmisión de una oficina de farmacia: existencias, inmovilizado y fondo de comercio
V4713-16
Non-resident subject to Spanish Wealth Tax due to property holdings in Spain
V3874-16
Possibility of applying vitality income exemption to patrimonial gain from pharmacy office sale
V2835-16
Tratamiento fiscal de la aportación de elementos de una actividad económica a una sociedad
V2374-16
El tratamiento fiscal de la venta de una oficina de farmacia depende de si se transmiten existencias o inmovilizado
V0488-16
No rental inclusion when capital increase offsets debt
V3550-15
Possibility of applying reinvestment exemption to lifetime income from pharmacy office sale
V3248-15
Tax consequences of moving fiscal residence abroad: integration of value differences and effects on fiscal consolidation
V3215-14
Deduction for double taxation applicable to dividend portions
V2214-14
Sale of a brand and web domain generates capital gains or losses in personal income tax
V1801-14
In share swaps, entity must incorporate market value difference into taxable base
V0935-14
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