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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 46 results.
No reduction for economic activity income via community of goods
V5327-26
Objective estimation in own activities and attribution rent entities
V5375-26
Orden HAC/529/2026, de 7 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2025, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se estab
BOE-A-2026-11583
Las entidades en régimen de atribución de rentas sujetas al RSIF son aquellas que desarrollen actividades económicas
V2607-25
Tax regime for the attribution of income and withholdings in community of property agreements with non-resident partners
V2493-25
Rental income in property communities attributed to co-owners
V1798-25
Tenant may be obliged to withhold rent from common areas in a property owners' association
V0661-24
Duty to file Model 184 for entities in rental attribution regime, including foreign ones
V0631-24
A community of property may use objective estimation without affecting the method used by its members
V0612-24
Rents from French transparent entities not countable for SOCIMI rent coefficient
V3220-23
A co-owner may use the objective estimation method without affecting the community of property's tax regime
V1450-23
Objective estimation may be maintained in an individual activity despite participation in a community of property
V1413-23
Co-owners must declare rental income from common areas regardless of distribution
V2637-22
Exclusion from the special agriculture, livestock and fishing regime determined by aggregate turnover
V2057-22
Rental income from a community of property is taxed as income from real estate capital if economic activity requirements are not met
V1525-22
Rental income from property during a suspended inheritance is attributed to heirs as capital income
V1229-22
Rental income from inherited property attributed to beneficiaries
V1165-22
Suppliers must charge the equivalence surcharge if the customer is subject to said special regime
V0159-22
Income from work performed by a co-owner is integrated into the community of property's economic activity
V0057-22
Joint ownership can only comprise assets held in co-ownership
V0631-21
Limited company turnover is not included when calculating IRPF objective assessment limits
V0467-21
Objective estimation may be applied to a civil society while direct estimation is used for a partner's professional activity
V3420-20
No obligation to file forms 184, 130, or 100 if real estate development is not for sale
V1912-20
Partnerships must attribute imputed real estate income to members for unleased premises
V2326-19
Income from entities under the income attribution regime retains the nature of the economic activity
V1181-19
Joint ownership entities must attribute imputed real estate income from vacant properties to their members
V0745-19
It is impossible to meet the obligation to submit form 184 if the heirs of a pending inheritance are unknown
V0541-19
Investment clubs managing exclusively members' assets are subject to income attribution taxation
V0069-18
Partners' salaries in a joint ownership entity are included in economic activity income
V1932-17
Income from a community of property engaged in economic activity is classified as income from economic activities
V1415-17
Income from a community of property is allocated according to agreements between members or in equal shares
V1347-17
La residencia fiscal en España se mantiene si no se acredita la residencia en el extranjero o si el núcleo de actividades permanece en el país
V0507-17
Tributación de un heredero residente en Suiza por rentas de inmuebles y actividad económica en España
V0418-17
La GmbH & Co KG tiene naturaleza jurídica idéntica o análoga a las entidades en régimen de atribución de rentas (ERAR)
V4923-16
Las Limited Partnerships pueden tener la consideración de entidades en régimen de atribución de rentas (ERAR)
V1545-16
Obligaciones de declaración de rentas atribuidas por arrendamiento de elementos comunes en comunidades de propietarios
V3582-15
Conversion of a Dutch CV to an open CV does not generate taxable income or constitute an ERAR
V3557-15
A community of property may use the objective estimation method if it meets the exclusive thresholds
V3450-15
A joint ownership may apply the objective estimation method if it meets the exclusive thresholds
V3456-15
A community of property may apply the objective estimation method if it meets the exclusive thresholds
V3455-15
A joint ownership entity may use the objective estimation method if it meets the exclusive thresholds
V3458-15
A joint ownership entity may apply the objective estimation method if it meets the exclusion thresholds
V3374-15
Tratamiento fiscal de los ingresos por alquiler de antenas en comunidades de propietarios
V2721-15
Reduction for commencement of activity may apply when participating in an entity under the income attribution regime
V2542-14
Entities under the income attribution regime must file Form 184 even if certain sections are blank
V2358-14
German limited liability company (KG) deemed rent attribution entity in Spain
V1631-14
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