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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Claiming two Social Security pensions does not imply two payers
V1132-26
Public corporations with private base subject to Corporate Tax
V1043-26
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
TGSS and INSS are considered separate payers due to their legal personality
V1132-25
Assets of a foundation not included in Wealth Tax if not owned
V1121-25
Benefits from a German foundation may be taxed as a gift in the ISD if animus donandi is proven
V0101-25
Income tax filing obligation depends on whether scholarship and employment income come from two different payers
V1732-24
Working at different SERMAS centres counts as a single payer for IRPF declaration limits
V3083-23
Income tax return not mandatory when receiving two Social Security pensions from a single payer
V1510-23
Tax treatment of transferring shares in a civil society depends on its legal personality
V0739-23
Branch services to parent company ineligible for VAT exemption due to lack of independence
V1726-22
Castilla y León Health Service treated as a single payer for tax declaration limits
V0966-22
SERMAS is considered a single payer despite payments being managed by different healthcare centres
V0628-22
Controlling a legal entity does not mean its assets belong to the controller
V0609-22
Income tax filing threshold drops to €14,000 if income is received from two entities with separate legal personality
V0012-22
Funds from a private Panamanian foundation are subject to Inheritance and Gifts Tax
V2407-21
No requirement to file Income Tax return when receiving two INSS widow's pensions below €22,000 per year
V2269-21
The threshold for not filing a tax return is €14,000 if receiving unemployment benefits and a Social Security pension, with second payers exceeding €1,500
V0868-21
Income tax return required if earnings exceed €14,000 with two different payers
V0269-21
The €22,000 threshold for declaring pensions from a single payer remains unchanged
V2366-20
La Mutua y la empresa se consideran dos pagadores distintos para determinar la obligación de declarar en IRPF
V3489-19
Distinct legal personalities mean multiple payers
V1831-19
Hispanic-Colombian double taxation treaty applies to interest paid by Colombian company to Spanish financial entity
V2137-17
La entidad Anstalt posee personalidad jurídica propia y la donación de inmuebles en España tributa en IRNR e ISD
V3927-15
A Swedish sole trader is taxed as a physical person in Spain
V1227-14
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