The General Directorate of Taxes has addressed the comparison between the concepts of improvement and repair in relation to the amount of capital gains in Personal Income Tax (IRPF) at the time of the sale of a property. This is evidenced in its binding consultations (V0229-23) dated February 13, 2023 and (V0349-23) dated February 20,… Continue reading Tax advisor: The General Directorate of Taxes analyzes the concept of enhancement to duly measure capital gains in Personal Income Tax
We and use cookies and other tracking technologies to improve your experience on our website. We may store and/or access information on a device and process personal data, such as your IP address and browsing data, for personalised advertising and content, advertising and content measurement, audience research and services development. Additionally, we may utilize precise geolocation data and identification through device scanning.
Please note that your consent will be valid across all our subdomains. You can change or withdraw your consent at any time by clicking the “Consent Preferences” button at the bottom of your screen. We respect your choices and are committed to providing you with a transparent and secure browsing experience.
| Cookie | Duration | Description |
|---|---|---|
| _abck | 1 year | This cookie is used to detect and defend when a client attempt to replay a cookie.This cookie manages the interaction with online bots and takes the appropriate actions. |
| _GRECAPTCHA | 6 months | Google Recaptcha service sets this cookie to identify bots to protect the website against malicious spam attacks. |
| ak_bmsc | 2 hours | This cookie is used by Akamai to optimize site security by distinguishing between humans and bots |
| bm_sz | 4 hours | This cookie is set by the provider Akamai Bot Manager. This cookie is used to manage the interaction with the online bots. It also helps in fraud preventions |
| cookielawinfo-checkbox-advertisement | 1 year | Set by the GDPR Cookie Consent plugin, this cookie records the user consent for the cookies in the "Advertisement" category. |
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-necessary-2 | 1 year | This cookie is used to record user preferences based on GDPR Cookie Consent on Necessary cookies. |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| CookieLawInfoConsent | 1 year | CookieYes sets this cookie to record the default button state of the corresponding category and the status of CCPA. It works only in coordination with the primary cookie. |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |
| Cookie | Duration | Description |
|---|---|---|
| _mcid | 1 year | This is a Mailchimp functionality cookie used to evaluate the UI/UX interaction with its platform |
| li_gc | 6 months | Linkedin set this cookie for storing visitor's consent regarding using cookies for non-essential purposes. |
| lidc | 1 day | LinkedIn sets the lidc cookie to facilitate data center selection. |
| UserMatchHistory | 1 month | LinkedIn sets this cookie for LinkedIn Ads ID syncing. |
| wp-wpml_current_language | session | WordPress multilingual plugin sets this cookie to store the current language/language settings. |
| Cookie | Duration | Description |
|---|---|---|
| _ga | 1 year 1 month 4 days | Google Analytics sets this cookie to calculate visitor, session and campaign data and track site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognise unique visitors. |
| _ga_* | 1 year 1 month 4 days | Google Analytics sets this cookie to store and count page views. |
| _gat_UA-* | 1 minute | Google Analytics sets this cookie for user behaviour tracking. |
| _gcl_au | 3 months | Google Tag Manager sets the cookie to experiment advertisement efficiency of websites using their services. |
| _gid | 1 day | Google Analytics sets this cookie to store information on how visitors use a website while also creating an analytics report of the website's performance. Some of the collected data includes the number of visitors, their source, and the pages they visit anonymously. |
| AnalyticsSyncHistory | 1 month | Linkedin set this cookie to store information about the time a sync took place with the lms_analytics cookie. |
| Cookie | Duration | Description |
|---|---|---|
| _mc_anon_id | past | Description is currently not available. |
| Cookie | Duration | Description |
|---|---|---|
| bcookie | 1 year | LinkedIn sets this cookie from LinkedIn share buttons and ad tags to recognize browser IDs. |
| bscookie | 1 year | LinkedIn sets this cookie to store performed actions on the website. |
| fr | 3 months | Facebook sets this cookie to show relevant advertisements by tracking user behaviour across the web, on sites with Facebook pixel or Facebook social plugin. |
| IDE | 1 year 24 days | Google DoubleClick IDE cookies store information about how the user uses the website to present them with relevant ads according to the user profile. |
| li_sugr | 3 months | LinkedIn sets this cookie to collect user behaviour data to optimise the website and make advertisements on the website more relevant. |
| MUID | 1 year 24 days | Bing sets this cookie to recognise unique web browsers visiting Microsoft sites. This cookie is used for advertising, site analytics, and other operations. |
| test_cookie | 15 minutes | doubleclick.net sets this cookie to determine if the user's browser supports cookies. |
| Cookie | Duration | Description |
|---|---|---|
| _uetsid | 1 day | Bing Ads sets this cookie to engage with a user that has previously visited the website. |
| _uetvid | 1 year 24 days | Bing Ads sets this cookie to engage with a user that has previously visited the website. |
