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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Rectification invoices required for post-operation discounts or rappels
V1493-26
Transfer of energy savings rights constitutes a capital gain in personal income tax
V0969-26
Discount vouchers are not bonds; discount excluded from VAT base
V0883-26
Treatment of rectification of deductions for deductions and self-invoiced bills
V0226-26
Obligation to rectify VAT taxable base due to non-validation of RD-law 7/2025 on electric toll discounts
V2162-25
Treatment of the VAT taxable base in the offsetting of self-consumption surpluses
V1534-25
Los servicios de promoción de minoristas a fabricantes son prestaciones de servicios independientes de las ventas y están sujetas a IVA
V1333-25
Airline free or discounted tickets are deemed in-kind remuneration
V1286-25
Company subsidies for employee private vehicle leasing are deemed income in kind
V1189-25
The owner is taxed on rental income regardless of the assignment of the right to collect
V1111-25
No income in kind if employee mortgage conditions are replaced with standard terms
V1041-25
Rail ticket discounts for employees are deemed species remuneration subject to IRPF
V0433-25
Treasury Bill yields held directly with the Bank of Spain are not subject to withholding tax
V2425-24
Discounts applied by pharmacies to the Health Service reduce gross business income
V2328-24
Loans with below-market interest rates remain benefits in kind even without an employment relationship
V0991-24
The €12,000 exemption does not apply if the share scheme excludes the management team
V0969-24
Grants to offset discounts on tourism services are recognised based on their purpose and accounting accrual
V0028-24
Repayment of unduly received pensions must be rectified in the tax year they were declared
V3286-23
Loans with interest rates below market rates for employees constitute employment income in kind
V2986-23
Tuition discounts for employees and their children constitute non-exempt benefits in kind
V2716-23
Loans with interest rates below market rates constitute benefits in kind from employment income
V1681-23
Operations in model 347 must be declared at net amount after returns, discounts, and void transactions
V0879-23
US health payments may be deductible IRPF expenses if linked to declared work
V0358-23
Company-paid medical insurance via payroll deduction may qualify as exempt benefits in kind
V0320-23
It is possible to claim the I+D+i deduction abatement even if the minimum liquid quota applies
V0308-23
Manufacturers may reduce VAT taxable base via credit notes for coupon reimbursements
V1943-22
Only the management fee should be included in turnover and taxable base
V1500-22
Possibility of applying 12,000 euro exemption for share issuance to subsidiaries' employees
V1344-22
Manufacturers may reduce their VAT taxable base through discounts refunded directly to the end customer
V0919-22
Rectification of intracommunity delivery taxable base via volume discount credit invoice
V0762-22
RENFE train ticket discounts for employees constitute taxable benefits in kind
V0620-22
Promotional draw prizes are deductible for IRPF and mobile phone giveaways constitute non-taxable self-consumption for VAT
V2858-21
Donations providing commercial discounts on electricity supply are subject to VAT
V3298-20
La venta de tarjetas de descuento y las comisiones por programas de fidelización están sujetas al IVA al 21%
V2602-20
La condonación de parte del precio de venta no permite computar una pérdida patrimonial al vendedor
V1828-20
The full amount of the pension must be declared to determine the obligation to file a tax return
V0894-20
Las bonificaciones por contratar varios seguros no tributan en el IRPF por ser descuentos comerciales
V0372-20
Employee discounts from nearby companies may be considered ordinary or common
V0341-19
No obligation to declare IRPF from discounts on purchases
V0939-17
Tratamiento de la factura rectificativa por descuento en operaciones con inversión del sujeto pasivo
V0022-17
El fabricante puede minorar la base imponible de la entrega al distribuidor mediante el importe de los descuentos reembolsados
V3815-15
The tax base of the delivery from the manufacturer to the distributor is reduced by the amount of the reimbursed coupon
V2967-15
The taxable base for the supply of goods from the manufacturer to the distributor is reduced by the amount of the reimbursed coupon or discount
V2966-15
Mobile phone delivery taxable base may be reduced by refunded discount
V1159-15
V1160-15
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