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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 68 results.
Foreign work exemption requires beneficiary to be a non-resident entity
V5294-26
Services from a UK branch to its head office not subject to VAT
V0782-26
Exemption for foreign work depends on recipient entity being non-resident in Spain
V0472-26
Resolución de 29 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, por la que se aprueban las modificaciones introducidas en el modelo de contrato de financiación a comprador de un vehículo, con letras de identificación «F-FC-A», y sus anexos, para ser utilizado por FCE Bank plc, Sucursal en España.
BOE-A-2026-3172
Contribution of a business branch may qualify for fiscal neutrality
V0009-26
Services from a Spanish branch to its Italian head office not subject to Spanish VAT
V2212-25
La sujeción al IVA de los servicios de publicidad de deportistas depende de si el destinatario es la sede en el extranjero o la sucursal en España
V1748-25
Bank branch transfer not subject to VAT if autonomous economic unit
V1431-25
German company with Spanish branch: two VAT IDs needed for separate activities
V2535-24
Korean subsidiary's technical services subject to VAT if recipient is a Spanish entrepreneur
V0142-24
Possibility of applying 12,000 euro exemption for share issuance to active employees
V0008-24
Spanish subsidiary of foreign fund manager not constitutes permanent establishment
V2934-23
Possibility of opting for the special regime under Article 93 of the LIRPF due to work-related relocation
V2798-23
Can residents opt for the special regime under Article 93 of the LIRPF?
V2797-23
Determination of the location of holdings in investment funds for Wealth Tax applicable to non-residents
V2551-23
Possibility of applying the special group of entities regime following an absorption by a branch
V1821-23
Services provided by a branch to its head office are not subject to VAT if the branch does not assume the economic risk
V0144-23
No obligation to declare IRPF if not a Spanish tax resident
V0037-23
Operations between head office and branch not VAT subject if branch does not assume economic risk
V1886-22
Branch services to parent company ineligible for VAT exemption due to lack of independence
V1726-22
Headline must be <=150 chars
V1553-22
No obligation to declare accounts moved to Spanish branch after merger
V1506-22
Sales of raw materials from Spanish suppliers to Portuguese branches are subject to VAT
V0814-22
UK businesses may claim VAT refunds under Article 119 bis if they are not taxable persons in respect of resales
V0189-22
Reinvestment deferment applicable under sub-distribution schemes if Spanish distributor retains control and records
V0070-22
Branch of a fund management company qualifies as a business and permanent establishment in Spain
V2967-21
VAT implications for a branch depend on its involvement in negotiating the transaction
V2711-21
Financial mediation exemption requires active engagement of parties rather than mere provision of information
V2211-21
Cross-border merger does not breach capitalisation reserve requirements if the reserve is allocated to the new branch
V1775-21
Spanish subsidiary's contribution may count as non-monetary branch investment
V0790-21
Non-cash contribution may qualify for special IS regime if it forms an autonomous economic unit
V0550-21
Voluntary submission of form 189 to avoid form 720 not feasible
V3282-20
Possibility of applying the special merger regime for cross-border transactions under specific conditions
V3022-20
Deductibility of software licences paid to third parties may be possible if deemed necessary expenses
V2528-20
Goods deliveries from Germany to Spain exempt from Spanish VAT if transported directly
V2443-20
Las operaciones entre matriz y sucursal no tributan en IVA si la sucursal no asume el riesgo económico
V1277-20
La transmisión de una unidad económica autónoma no está sujeta al IVA
V0554-20
La transmisión de una unidad económica autónoma entre establecimientos permanentes no está sujeta al IVA
V0495-20
Los servicios de mediación financiera pueden estar exentos de IVA si se realiza una labor activa de captación
V3350-19
La mediación en productos financieros está exenta de IVA si permite la contratación directa o indirecta
V3152-19
Los cursos de formación de pilotos comerciales pueden estar exentos de IVA si tienen naturaleza de formación o reciclaje profesional
V2998-19
La transmisión de una unidad económica autónoma entre sucursales no está sujeta al IVA
V2881-19
Los servicios prestados a una sucursal extranjera pueden estar sujetos a IVA si el destinatario real es la matriz española
V2433-19
UK national can apply for special tax regime under LIRPF if displaced due to employment with Spanish employer
V2538-18
Foreign work exemption requires intragroup services and local tax requirements
V0150-18
Hispanic-Colombian double taxation treaty applies to interest paid by Colombian company to Spanish financial entity
V2137-17
Services from a parent to its subsidiary may be exempt from VAT if the parent assumes economic risk
V1705-17
It is possible and necessary to allocate central office expenses to a permanent establishment using a reasonable criterion
V1070-17
A branch should not be included in a fiscal group if its closure is agreed in the same tax period
V0161-17
La operación de canje de valores puede acogerse al régimen fiscal especial si la entidad beneficiaria es una sucursal en España
V0153-17
The attribution of profits and expenses between head office and branch is governed by the principle of separate and independent enterprise
V0102-17
Posibilidad de deducir el coste de fabricación mediante acuerdos de reparto de costes en sucursales
V0055-17
Possibility of applying special share exchange regime in group share contributions and maintenance
V5213-16
La sucursal de una entidad noruega tiene la consideración de establecimiento permanente para el IRNR
V5074-16
Los clientes de una sucursal que no es depositaria deben presentar el modelo 720 por valores en el extranjero
V2748-16
Deducibilidad de provisiones técnicas y reserva de estabilización en sucursales de aseguradoras extranjeras
V2602-16
NIF required for non-resident entity and its permanent establishment if activities are distinct
V1361-16
A branch ceasing activity in 2015 should not be included in the consolidated group
V3781-15
Requisitos para la consideración de una sucursal como establecimiento permanente
V3397-15
Profits from a Russian subsidiary's ticket sales and passenger services are subject to taxation in the resident state
V1891-15
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