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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Possible classification of compensatory payments in a development ARC as business profits or royalties
V0119-25
Payments for integrated VOD services not considered royalties
V1824-24
Benefits of a Kuwait resident are taxable only in Kuwait if no permanent establishment exists in Spain
V2571-22
Derivatives income for non-residents taxed in country of residence unless economic activity or guarantees exist
V0185-20
A PAC in Colombia may create a permanent establishment affecting ETVE tax treatment
V1466-18
La transmisión de la propiedad de resultados de desarrollo técnico puede calificar los pagos como beneficios empresariales y no como cánones
V2809-17
La tributación de los pagos por producción de eventos musicales de una empresa de EE.UU. depende de la naturaleza de la renta y la ausencia de vinculación con el artista
V2428-17
Ownership of a current account in Spain does not determine the existence of a permanent establishment nor the taxation of profits of a company resident in the United Arab Emirates
V0035-17
Service preparation compensation may be deemed untaxable business benefit in Spain
V0036-17
Calificación de las rentas por diseño y venta de maquinaria en Tailandia: ¿Canon o beneficio empresarial?
V2707-16
Calificación de los pagos por software y hosting bajo el Convenio España-EEUU
V0799-16
Tratamiento fiscal de las rentas por desplazamiento de socios según su residencia fiscal y convenios
V0110-16
Marruecos recovery of retention depends on whether services are deemed canons or business benefits
V4022-15
Benefits from consultancy services rendered from Spain not taxable in Algeria without a permanent establishment
V3395-15
Spanish intermediary fees not subject to retention in Colombia without permanent establishment
V3250-15
Commission from agency exempt from IRNR if no permanent establishment
V3150-15
Calificación de los pagos por distribución de software como beneficios empresariales o cánones según el Convenio España-Irlanda
V2039-15
Profits from a Russian subsidiary's ticket sales and passenger services are subject to taxation in the resident state
V1891-15
No retention in Colombia for Spanish company's cartography transfer due to lack of permanent establishment
V1840-15
German engineering services only taxable in Spain if permanent establishment exists
V0542-15
Online course fees in India may be treated as royalties
V2604-14
German KG profits may be taxed in Spain as foreign establishment earnings
V2175-14
No obligation to withhold IRNR on payments to regional centres for services used abroad
V1532-14
Engineering and design services may qualify as royalties under Spain-Morocco agreement
V0979-14
Spanish company's Costa Rica profits only taxable in Spain if no permanent establishment there
V0655-14
Spanish company's business profits taxed only in Colombia if permanent establishment exists
V0615-14
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