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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Expenses for tourist accommodation properties are deductible if legal requirements are met
V5494-26
Municipal company ineligible for ITPAJD exemption as it is not a Public Administration
V2186-24
Selling gold as an individual generates capital gains or losses
V1123-22
Joint ownerships may continue to be taxed via income attribution in Personal Income Tax even if they start a commercial activity
V0479-21
Income from professional and self-employed commercial activities subject to wage attachment limits
V1244-20
Civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax
V0214-17
V5052-16
Civil companies with commercial purposes must be dissolved to cease being subject to Corporation Tax
V4653-16
Fishing activities deemed outside the commercial sphere and subject to the income attribution regime
V4600-16
Partnerships with commercial activity continue to be taxed via income attribution in Personal Income Tax
V2813-16
Civil societies subject to Corporate Tax must maintain accounts in accordance with the Commercial Code
V2807-16
Joint ownership communities are not subject to Corporation Tax if they lack fiscal legal personality
V2350-16
Joint ownerships to continue being taxed via income attribution for Personal Income Tax
V1344-16
Joint ownerships to continue being taxed under the income attribution regime for Personal Income Tax
V1152-16
Joint ownerships with commercial activity continue to be taxed via income attribution
V0976-16
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