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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
Deductibility of study expenses depends on link to economic activity
V5358-26
Self-publishing income classified as economic activity earnings
V5371-26
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
Intermediary real estate commission classified as business income
V5299-26
Income from surveys classified as capital gains under certain conditions
V5306-26
Incomes from participation accounts are financial income, not exempt dividends
V5248-26
Payments made in advance of IRPF before residency change can be deducted in IRNR
V5233-26
Definitive registration of a recreational vessel not subject to IEDMT if circulation tax already paid
V5187-26
Day and 24-hour care income may be exempt if aligned with entity's purpose
V5180-26
Transport subsidies not subject to VAT
V5163-26
Receipt or expense? Contract deposit breach indemnities depend on accrual date
V5138-26
Devengo and periodisation allowed for software and maintenance contracts
V5120-26
Taxable base must be determined by accounting accrual, not by forcing a zero result
V5119-26
Resolución de 10 de junio de 2026, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del ejercicio 2026 relativos a las cuotas nacionales y provinciales y se establece el lugar de pago de dichas cuotas.
BOE-A-2026-13930
Revenue recognition for services depends on the transfer of control and accounting accrual, not on invoicing
V5083-26
Compensation for wood sale not included in model 303 under agricultural special regime
V1640-26
VAT recovered not included in income volume for objective estimation method
V1604-26
Cannot deduct VAT on a personal mobile phone used later for business
V1606-26
Rental income from jointly owned property is capital gains
V1596-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Commission for referring a client to a real estate agency is not professional activity and is not subject to retention
V1568-26
Calificación en IRPF de los ingresos por derechos de autor según la condición de autor o heredero
V1521-26
Payment to public selection tribunals deemed work income with general withholding
V1505-26
Charities under Law 49/2002 may claim live performances deduction
V5029-26
Farmer VAT special regime affected by family income under certain conditions
V1473-26
Procedure for refunding unjustly paid amounts for the Electricity Special Tax without actual supply
V1487-26
Software revenue recognised according to accounting period and progress
V5014-26
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
Rental property expenses deductible if linked to business activity
V1381-26
Autonomous communities: 3 months to modify tax transfer regime or lose tax refund rights
BOE-A-2026-11848
Surgical costs cannot be deducted as business expenses
V1353-26
Indemnification from a fire incident taxed in year of final judicial decision
V1352-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
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
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Rental income from rural property is charged when due
V1267-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Taxi expenses deductible if linked to economic activity
V1273-26
Contribution fees under special agreement with Social Security are deductible in personal income tax
V1287-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Cannot claim maternity deduction increase if receiving child care allowance
V1181-26
Holiday home rental without hotel services classified as property income
V1173-26
Legal fees are income from economic activities
V1177-26
IBI refunds must be included in the corporate tax base of the year in which the credit right arises
V1146-26
University study deductions depend on income correlation
V1123-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
No obligation to file IRPF if earnings and other income do not exceed legal limits
V1083-26
Digital content services for Irish platforms exempt from Spanish VAT
V1106-26
Maternity leave delays can be declared via supplementary self-declaration or correction based on net result
V1061-26
Cultural associations' income exempt if not from economic activity
V1040-26
Financial expenses can be deducted from rental income if linked to property rehabilitation
V0998-26
Professional fees and membership dues can be deducted up to €500
V1008-26
Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity
V1025-26
Share issuance via RSUs considered as non-cash income with account income included
V1004-26
Activities of a director other than administrative duties are deemed earnings from work
V0977-26
4% VAT applies to official protection homes under certain conditions
V0956-26
Course teaching considered work income unless own production means are organised
V0936-26
No possible to offset income indemnification against repair expenses
V0940-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
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