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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Extraordinary bonuses and variable remuneration deductible under IS if conditions met
V0813-26
Loss expenses deductible under Corporate Tax if accounting and documentation rules are met
V0255-26
Directors' remuneration is deductible for Corporation Tax if legal requirements are met
V1927-24
Remuneration of a working partner is deductible provided it aligns with market value
V1847-24
Loan interest expenses are deductible if they meet general requirements and the Article 16 LIS limit
V1183-24
Deductibility of vehicle depreciation in corporate tax and VAT allocation
V0097-23
Fuel, accommodation and subsistence expenses deductible if accounting and allocation requirements met
V3226-21
Salaried partners with >25% share may be deductible if valued at market value
V2406-21
Los gastos por compra de productos a recolectores privados son deducibles si cumplen los requisitos de contabilidad y justificación
V1090-21
Vehicle and travel expenses deductible under Corporate Tax if legal requirements met
V3036-20
Interest expenses from issuance premium loans are deductible under LIS article 16 limits
V1193-20
Condiciones de deducibilidad de los gastos en el Impuesto sobre Sociedades según la normativa contable y tributaria
V1490-18
Deductibility of partner remuneration depends on accounting records; VAT treatment requires case-by-case analysis
V5138-16
Remuneration for commercial agent duties performed by a director is deductible for Corporation Tax under certain conditions
V4777-16
Deductibility of remuneration for non-administrator senior functions
V3104-16
Promotional and customer loyalty expenses deductible under certain conditions
V3545-15
Reimbursements to non-administrative partners are deductible if legal conditions met
V2335-15
Remuneration of managing partners for services other than their management duties is deductible for Corporate Tax purposes under certain conditions
V1667-15
Reimbursements to professional partners deductible under specific conditions
V1622-15
Remuneration of a partner for non-administrative functions is deductible
V1444-15
Remuneration of a partner for non-administrative functions is deductible under specific conditions
V1443-15
Remuneration of a partner for work is deductible under certain conditions
V1442-15
Salaried partner remuneration deductible under certain conditions
V1441-15
Deductibility of PayPal expenses depends on documentary justification and accounting rules
V1419-15
Sole director's remuneration is deductible for Corporate Tax if it does not exceed the amount set by the General Meeting
V1026-14
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