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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Different fund classes with varying fees are not homogeneous values
V0796-26
Losses cannot be offset in IRPF for lucrative share transfers
V0327-26
Possibility of applying the reinvestment deferral to mandatory redemptions of funds in liquidation
V0053-25
Calculating capital gains or losses on foreign currency funds using exchange rates from acquisition and redemption dates
V0207-24
The correct net asset value must be used to calculate capital gains from fund redemptions
V1257-22
VAT exemption for outsourced administration services depends on specificity and essentiality
V0301-22
Accounting, tax advisory, and communication with official bodies are subject to VAT
V3208-21
Annual tax on unit linked insurance profits not applied if investments are replaced before transitional period ends
V1290-21
No income from movable capital is imputed for unit-linked insurance if the taxpayer is neither the policyholder nor the beneficiary
V0068-21
No mandatory to file Model 720 for foreign investment funds marketed in Spain
V1499-20
No income from movable capital is imputed for unit-linked insurance if one is neither the policyholder nor the beneficiary
V0582-20
No mandatory to file model 720 if total foreign assets below 50,000 €
V0370-20
Seniority reduction may apply to fund redemptions if previous transfer value is disclosed
V1462-19
Positive difference between net asset value and acquisition cost in tax havens constitutes income imputation
V2747-18
Obligation to file Model 720 for foreign shares exceeding €50,000
V1343-18
Tratamiento fiscal de las participaciones en fondos FCPE franceses
V4547-16
Distributions from investment recovery in UCITS are deemed investment income subject to withholding tax
V0869-16
Obligaciones de información sobre cuentas, valores y bienes situados en el extranjero
V3973-15
Domicilio obligatorio para entidades de inversión colectiva en modelo 720
V0119-14
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