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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 119 results.
Lack of causality between relocation and employment contract precludes applying the special regime under Article 93 of the LIRPF
V5319-26
Deductibility of remuneration for a non-resident administrator
V5194-26
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Beckham tax regime can be maintained for remote work or as a company administrator
V1374-26
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
Special regime under Article 93 of the LIRPF requires relocation due to a labour relationship
V0578-26
Model 296 to be used for annual declarations of special regime workers
V0455-26
Access to Article 93 LIRPF special regime requires no prior Spanish residency in last five tax periods
V0266-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Los trabajadores desplazados pueden aplicar ciertas exenciones por retribución en especie según el régimen especial
V2574-25
Beckham tax regime applicable if move to Spain due to new employment contract
V2456-25
Energy efficiency deduction not applicable under special tax regime
V2199-25
24% retention applies if work income is below 600,000 euros
V1971-25
3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year
V1818-25
Special regime requires causal link between relocation and appointment
V1209-25
Possibility of opting for the special tax regime under Article 93 of the Personal Income Tax Law in the context of remote work relocations
V1115-25
It is possible to maintain the Beckham regime after a temporary unemployment period
V1102-25
Special tax regime for workers relocated to Spain requires direct causal link to employment
V1053-25
End of employment leads to exclusion from special tax regime
V0473-25
Requirements for the special tax regime under Article 93 of the LIRPF for work relocation
V0469-25
Can the special regime of Article 93 of the LIRPF be applied for a work contract move to Spain?
V0347-25
Can non-residents opt for startup regime under Spanish tax law?
V0275-25
Causality required for special regime under article 93 LIRPF
V1622-24
No causal link between move to Spain and becoming administrator
V1582-24
El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador
V1208-24
Special regime under Article 93 of the LIRPF requested via Form 149
V0057-24
UK nationals can opt for special tax regime working remotely from Spain
V3278-23
A permanent establishment may apply capitalisation reserve reduction at its own site
V3250-23
Cannot apply 2023 special regime for displaced persons if first period was before 2023
V3256-23
Voluntary termination of employment does not exclude special regime
V3132-23
Change of employer does not exclude Beckham tax regime
V2737-23
Pensions from paternity leave not exempt under article 93 LIRPF special regime
V2571-23
Can you opt for the special regime under Article 93 of the LIRPF?
V2566-23
Deductions for pension fund contributions under Beckham regime not allowed
V2126-23
Possibility of opting for the special tax regime under Article 93 of the LIRPF for employment relocation
V1497-23
Dismissal due to force majeure does not exclude startup special regime if a new employment is started
V1034-23
Workers displaced and taxed under IRNR also liable for real obligation in ITSGF
V0424-23
The taxation of gains from the sale of foreign shares under the special regime depends on the residence of the issuing entity
V2195-22
Residents may opt for special regime under non-resident income tax if relocation is due to a labour relationship
V1487-22
Residents may opt for special regime under non-resident income tax if relocation stems from a labour contract
V1374-22
Residents may opt for special non-resident tax regime under certain conditions
V1346-22
Can non-residents opt for special tax regime under LIRPF if moving to Spain by employment contract?
V0787-22
V0788-22
Can a Swedish national opt for the special non-resident tax regime upon moving to Spain via a labour contract?
V0586-22
Can a non-resident opt for the special tax regime under Article 93 of the LIRPF?
V0553-22
Dismissance payment for workers under special displacement regime is taxable
V0554-22
Opportunity to opt for special tax regime for displaced workers (Art. 93 LIRPF)
V0008-22
Residents may opt for special regime under LIRPF if moving to Spain by employment contract
V0006-22
Training and technical aid for top-level athletes exempt from IRNR if IRPF exemption criteria met
V3145-21
UK national can opt for special tax regime under IRPF article 93 if moving to Spain on a labour contract
V3017-21
Can the special regime of the LIRPF be applied for a move to Spain under a labour contract?
V2906-21
Residents may opt for special regime if moved to Spain by employment contract
V2799-21
Possibility of applying the special regime under Article 93 of the LIRPF for labour relocation
V2225-21
Can the special regime of the LIRPF be applied for work-related relocation to Spain?
V2222-21
Requirements for the special tax regime for non-residents
V2081-21
Possibility of opting for special tax regime for relocation due to employment contract
V0996-21
Rental income of displaced workers taxed annually via form 151
V0560-21
Can non-residents opt for the special tax regime under Article 93 of the LIRPF?
V0258-21
Poker tournament winnings in Spain taxed as capital gains for non-residents
V0222-21
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