TEAC ruling 9105/2024: the investment reserve (RIC) must remain on the balance sheet throughout the entire asset maintenance period.
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Tax incentives for buying a home in the Balearic Islands in 2026: ITP, AJD and ISD on a main residence, new limits by island and requirements.
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Law 6/2025 gives Balearic farms 99% rebates on Transfer Tax and Stamp Duty and 100% Inheritance and Gift Tax reductions. Requirements explained.
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