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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Sale of a vehicle used in business activity is subject to VAT based on its business-related proportion
V5404-26
Sale of an industrial vessel may be subject to VAT or ITPAJD depending on the status of the parties
V5069-26
Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
Pensions for fixed-term contract endings are not IRPF-exempt
V1344-26
Reinvestment exemption applicable if property sold was habitual residence within two years
V1243-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Remuneration for contract expiry is not exempt from IRPF
V1088-26
Deductible expenses for disability cannot be claimed if not an active worker
V0980-26
Senior state officials must publish asset declarations in the BOE within the first quarter after taking office or leaving
BOE-A-2026-7339
Sales revenue from books after retirement is deemed business income
V0586-26
Voluntary termination of employment to start a new activity does not exclude special regime
V0565-26
Insurance agent's client compensation taxed as business income without 30% reduction
V0541-26
No reduction of 30% for irregular performance applicable to contract termination indemnity
V0516-26
Loss of capital cannot be claimed upon cessation of stock listing without liquidation
V0481-26
Ending an employment relationship to start self-administration does not exclude special regime
V0442-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Resolución de 7 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora mercantil y de bienes muebles de Valladolid, por la que se suspende la inscripción de sendos autos de declaración de concurso y nombramiento de administrador concursal y de conclusión, disolución de sociedad, cancelación de hoja registral y cese de administradora concursal.
BOE-A-2026-1523
To stop submitting form 303, a formal cessation of activity is required
V2335-25
Sale of property not subject to VAT if seller is not an entrepreneur or professional
V2211-25
The sale of real estate used for business activities is subject to VAT, even after the cessation of the activity, during the liquidation period
V2006-25
The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions
V2007-25
Primes of civil liability insurance can be deducted after cessation of professional activity
V1675-25
Deductibility of IVA incurred before and during liquidation phase
V0999-25
Decline in business registry requires actual cessation of economic activity
V0807-25
Exemption for sale of habitual home requires sale within two years of ceasing residence
V0616-25
Requirements for reducing capital gain from taxi licence transfer
V0523-25
End of employment leads to exclusion from special tax regime
V0473-25
Loss of capital from shares requires dissolution and liquidation
V0438-25
Commercial contract termination indemnity does not allow 30% IRPF reduction
V0293-25
The accrual of VAT on legal services occurs upon the provision of the service, regardless of the issuance of an invoice or payment
V0077-25
RET A premiums paid by mutual during activity cessation are not deductible expenses
V2650-24
Reserve for Investments in Canary Islands in joint property: dissolution of the joint property company breaches the five-year asset maintenance requirement and triggers IRPF regularization
V2541-24
Carried interest after management exit: retained work income status and 50% DA 53rd LIRPF reduction possible
V2309-24
Main residence tax exemption unavailable if more than two years have passed since ceasing to reside there
V2223-24
Leasing a privately purchased vessel makes owner an IVA entrepreneur but does not allow deduction of original purchase IVA or generate autoconsumption upon cessation
V2202-24
Reinvestment exemption for principal residence may apply if sale occurs within two years of ceasing residence
V2038-24
Reduction for irregular income cannot be applied to compensation for termination of a commercial contract
V1832-24
30% reduction for irregular income cannot be applied to COVID contract suspension compensation
V1659-24
30% reduction not applicable to compensation for termination of dependent freelancer contracts
V1579-24
Payments received via court ruling following unfair dismissal are taxed as employment income
V1513-24
Entrepreneur status maintained until patrimony liquidation, no obligation to file model 347
V1323-24
Exemption for sale of main residence cannot be applied if more than two years have passed since cessation of residence
V1168-24
VAT exemption for NATO members' vehicles remains valid if held for four years post-service
V0938-24
End of employment and start of management role does not exclude special regime under LIRPF
V0009-24
40% pension plan reduction may apply if early withdrawal occurs before 2025
V3211-23
Voluntary termination of employment does not exclude special regime
V3132-23
Income following the cessation of professional activity must be declared as income from economic activities
V2916-23
IVA deductions allowed for dissolved community of goods
V2820-23
Reinvestment exemption applicable if the sold property was the main residence in the two years prior to sale
V2773-23
Change of employer does not exclude Beckham tax regime
V2737-23
30% reduction cannot be applied to compensation for termination of professional services contract
V2466-23
Transfer of industrial buildings used for over two years is taxable but exempt from VAT
V2394-23
Tax liability for plastic packaging depends on whether products are truly reusable
V2366-23
Sales of products from warehouses in France to French customers are not subject to Spanish VAT
V2324-23
The retirement reduction may be applied to the transfer of a taxi license even if working as an employee
V2060-23
The deadline to apply the 40% reduction on pension plans ends on December 31, 2024, if collected early due to dismissal
V2009-23
Sale of land classified as building plots is subject to VAT, even after requesting deregistration
V1955-23
Pensioners may lose Beckham regime eligibility
V1946-23
Compensation for clientele for a commercial agent does not allow for the 30 percent reduction in Personal Income Tax
V1806-23
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