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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Online training VAT exemption depends on whether service is educational or delivered electronically
V5191-26
Becas for oposiciones without labour relationship taxed as income from work
V0986-26
Oposiciones tribunal: earnings taxed in year of exigibility
V0926-26
IAE registration depends on whether activity is carried out individually or through an enterprise
V0381-26
Oposición becas not IRPF exempt, study costs not deductible
V1074-25
Scholarships for competitive exam preparation are not exempt from Income Tax
V1772-24
Scholarships for competitive exam preparation are taxable as employment income
V1560-24
Back pay for integration into teaching bodies is attributed to the year it becomes due and may qualify for a 30% reduction
V1209-24
Scholarships for competitive examination preparation are not exempt from Personal Income Tax as they do not constitute formal studies
V1975-23
Grants for civil service exam preparation must be taxed as income from employment
V1947-23
Private tutoring may be VAT exempt if subjects are part of official curricula
V2423-22
Geographical mobility allowance cannot be claimed if the job is accepted while unemployed
V2359-22
Grants for competitive exam preparation must be taxed as employment income
V1438-22
Requirements for geographic mobility expense increases: employment office registration and causality of residence change
V1018-22
Compensation for serving on competitive examination boards is taxed as employment income
V0686-22
Self-study exam preparation constitutes an economic activity for Income Tax and Business Tax purposes and is subject to VAT
V0191-22
The 30% reduction for income with a generation period exceeding two years is not applicable to court attendance fees
V1184-21
Income from teaching civil service exam preparation courses is generally taxed as employment income
V0581-21
€2,000 geographic mobility allowance applicable for 2020 and 2021 if unemployed and registered before passing civil service exams
V3413-20
Private tutoring for civil service exams is taxable as economic activity under Personal Income Tax
V3123-20
Self-employed preparation classes for civil service exams are taxed as economic activities for Income Tax purposes
V2928-20
Courses and civil service exam preparation may be taxed as economic activities or employment income
V2729-20
Online downloadable content courses subject to 21% VAT as electronically supplied services
V2421-20
No son deducibles los gastos de preparación de oposiciones en una actividad de asesoría fiscal
V3037-19
Reduction for geographical mobility applicable if registered in unemployment office before selection process starts
V5454-16
Reduction of 2,000 euros for geographical mobility not applicable if unemployment registration follows selection announcement
V5249-16
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