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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
La adquisición de tokens de utilidad puede tener consideración de bono según su naturaleza
V1003-25
Carried interest from Guernsey entities: 50% DA 53ª LIRPF regime not applicable
V2308-24
Gym bonds deemed polyvalent for VAT across countries
V2888-23
VAT rates set at 10% for fat preparations and 5% for olive or seed oils
V2323-23
Hotel reward points classified as multi-purpose vouchers and taxed on distribution margin
V1385-23
Vouchers for mountain products issued by a travel agency are single-purpose vouchers
V1382-23
Exemption for share buybacks applies to CDI purchases
V0999-23
Financial options exercised with delivery of assets generate capital gains or losses
V0137-23
Providing accommodation services in one's own name may be considered online intermediation subject to tax
V2295-22
Transfer of multi-purpose vouchers is exempt from VAT; financial intermediation exemption depends on active mediation
V2059-22
Positive settlements in favour of customers under energy hedging contracts are not subject to VAT
V1334-22
Positive settlements from gas hedging contracts are not subject to VAT nor affect pro rata apportionment
V3122-21
Returns from Contracts for Difference (CFDs) are taxed as capital gains or losses
V2788-21
Online intermediation with underlying transactions exempt from tax if conducted between 100% owned entities
V2535-21
Online travel agencies subject to digital services tax if acting on behalf of others
V2214-21
Income from Contracts for Difference (CFDs) taxed as capital gains or losses in the savings tax base
V0885-21
CFD contract results are taxed as capital gains or losses for Income Tax purposes
V3183-20
Non-physical commodity swap contracts are exempt from VAT as financial services
V3137-20
Whether issuing an invoice for a voucher is mandatory depends on whether the issuer acts on their own behalf or on behalf of another
V1866-20
Brokerage services for horse sales are not subject to VAT if the delivery of goods occurs abroad
V3483-19
Redeemable vouchers in the Canary Islands are considered multi-purpose; transfer may be taxed as distribution or mediation services
V3212-19
Los vales de comida que pueden usarse en todo el territorio español se consideran bonos polivalentes
V2818-19
Loss exclusion rules do not apply to contracts for differences (CFD)
V2770-19
La naturaleza financiera de los futuros depende del subyacente y no de la condición de entidad financiera del tercero
V2683-19
Meal vouchers classified as multi-purpose vouchers; issuance may be taxed as distribution or promotion services
V0324-19
Holding company dividends may be exempt if indirect ownership threshold is met
V3493-16
Formal and real ownership of foreign shares to be declared
V1780-15
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