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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
IVA in legal services devenged upon judicial procedure completion
V1427-26
UN UN official's tax residency determined by general rules of article 9 of the IRPF Law
V0531-26
Devengo del IVA en servicios de asesoría: reglas generales y tratamiento de pagos anticipados
V1659-25
LNG delivery location depends on whether it is in liquid or gaseous state at the time of purchase
V1899-24
Expenses for a Cuban permanent establishment are VAT-exempt and not to be included in SII
V1491-24
VAT applicability to live video-conference astrology services based on place of supply
V0526-24
Tax on non-reusable plastic packaging accrues under the general rules of Law 7/2022
V0439-23
VAT must be applied in Spain if the client is a DAO without legal personality or a Tax ID
V2479-22
Real estate investment consultancy services are not considered services related to real estate
V1155-22
Content creation and web design services may be taxable in Spain if effectively used or exploited within the territory
V0912-22
Non-exempt pensions are subject to Income Tax withholding under the general system
V0556-22
Supervision and design services are not classified as construction works for VAT purposes
V0508-22
The effective use rule may apply to electronic services provided to entities outside the EU
V1200-19
Advertising services may be subject to VAT in Spain if used for taxable transactions within the territory
V0936-19
Absorbing entity must follow general accrual basis after merger, unless opting for cash accounting
V1043-18
Non-established entrepreneurs performing VAT-liable operations in Spain cannot use the Article 119 refund procedure
V2800-17
Vehicle storage services without assigned spaces are not considered related to real estate
V0772-17
Real estate investment portfolio management is subject to general rules rather than being classified as a real estate-related service
V0434-17
VAT deduction on intra-group services following waiver of exemption under the group of companies regime
V2499-16
Payments between consortium members for additional goods and services may be deductible expenses for Corporate Tax
V0710-16
Services rendered on behalf of another are not located in Spain if the manufacturer carries out no VAT-taxable operations in Spanish territory
V3619-15
Location of legal advisory services depends on whether the client is a business or a professional
V2068-15
Cessation of activity does not affect average headcount calculation for IRPF reduction
V1745-15
Payment of an extraordinary bonus to heirs of a deceased worker is subject to income tax withholding
V0832-15
Equalised payments to non-resident entities may be deductible corporate expenses
V0622-15
Tax treatment of the exchange of rural estates: exemptions in ITPYAJD and general rules in IRPF
V0363-15
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