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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it
V5218-26
Acquisition of co-owner share in auction subject to patrimonial onerous transfers
V1151-26
The taxable base for property transfers will be the reference value or the highest of other amounts
V1108-26
In property auctions, taxable base is reference value or purchase price if no reference value exists
V0893-26
New construction and horizontal division taxed separately as Legal Documentary Acts
V0894-26
Catastrophic reference value not transmission price for capital gains tax
V0792-26
Contribution of a private asset to a marital society creates patrimonial gain or loss
V0389-26
The taxable base for new construction is the real cost of the work, not the property value
V0383-26
Tratamiento en el IRPF de la aportación gratuita de un bien privativo a la sociedad de gananciales
V2567-25
Tributación de la documentación de división interna de local en régimen de propiedad horizontal
V2562-25
Base imposable determined as the highest of declared, agreed or market value where no reference value exists
V2436-25
Group of properties taxed under variable AJD rate with reference value as base
V1968-25
The taxable base of immovable property transfer shall be the cadastral reference value or the higher of the declared amounts
V1890-25
The taxable base for property transfers is determined by the reference value or the highest of the declared amounts
V1603-25
Cannot amend declared value in ITP self-declaration if it is the highest amount
V1523-25
Sale price used for capital gain calculation if not below market value
V0536-25
Acquisition value for IRPF is the actual purchase price, regardless of ITPAJD reference value
V0512-25
Cannot declare a value higher than the Catastro reference value in the supplementary self-assessment
V0502-25
La base imponible en transmisiones de inmuebles es el valor de referencia o el precio pactado, según cuál sea mayor
V0435-25
Catastro reference value takes precedence over market value for inheritance tax base
V0389-25
Reference catastral value must be declared if higher than inherited value
V0388-25
Acquisition value in succession agreements depends on timing of sale
V0348-25
Partial self-assessment allowed to pay inheritance tax from bank funds
V1150-22
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