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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 101 results.
Intermediary real estate commission classified as business income
V5299-26
Commission for referring a client to a real estate agency is not professional activity and is not subject to retention
V1568-26
La comunidad de bienes está obligada a retener IRPF si los servicios recibidos se califican como rendimientos de actividades profesionales
V1519-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
Activities of a director other than administrative duties are deemed earnings from work
V0977-26
Course teaching considered work income unless own production means are organised
V0936-26
Linked transactions between partners and entity must be valued at market value where professional services criteria are not met
V0903-26
Professionals' income from Spain may be taxable under IRNR if a fixed base exists
V0899-26
Resolución de 12 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de León n.º 1, por la que se suspende la asignación de un número de registro único de alquiler de corta duración turístico por constar en los estatutos de la propiedad horizontal que «en los pisos podrán desarrollarse actividades profesionales de los titulares de los mismos, ampliándose esta facultad a los i
BOE-A-2026-4748
Self-employed psychologist must register in IAE Section Two
V0315-26
Incentives for introducing new mutualists taxed as capital gains
V0283-26
Obligación de alta en el IAE para actividades profesionales esporádicas y exención por condición de persona física
V2107-25
Los premios de concursos hípicos pueden ser rendimientos de actividades profesionales, rentas del trabajo o ganancias patrimoniales
V1708-25
To claim professional expenses, they must correlate with income and be exclusively allocated to the activity
V1291-25
Requirement to make quarterly tax payments in 2025 if no retention in 2024
V1290-25
Prizes from non-economic sports activities classified as patrimonial gains
V1086-25
Painting and handicraft sales deemed professional activity income
V0893-25
Tax treatment of sporadic foreign trade courses: IRPF, IAE and VAT
V0535-25
Artistic earnings and copyright transfers deemed professional income
V0434-25
Agencies must register in IAE Section 1 for advertising services
V0359-25
Deductibility of sporadic professional expenses depends on correlation with income
V0377-25
Property owners' association required to withhold IRPF on professional income
V2254-24
Property owners' association must withhold IRPF on property manager's fees
V1754-24
Obligation to retain 15% of professional income for parishes
V1711-24
Self-employed must make IRPF withholding when paying professional invoices
V2612-23
Non-profit associations must retain IRPF on professional fees
V2420-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Los premios de competiciones en el extranjero no están sujetos al IVA ni al IRNR, pero pueden estar sujetos a retención IRPF
V2112-23
Administrator remuneration classified as income from work
V1677-23
Property owners' associations must withhold IRPF on payments to property managers
V1404-23
Physiotherapy deemed a professional activity; VAT exemption depends on service purpose
V0781-23
Architect must charge VAT; payer must withhold IRPF
V0572-23
Illustration classes may be exempt from VAT if conditions are met
V2633-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Rent of homes may be VAT-exempt if no hotel services are provided
V1362-22
The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner
V0778-22
No required to include operations in model 347 if already declared in model 190
V0645-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
No refunding invoice required for unapplied IRPF retention
V3133-21
Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians
V2965-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Organist earnings subject to IRPF retention if payer is legally obliged
V2506-21
Professional athlete activity may be considered economic for VAT and income tax if production resources are organised
V1643-21
Services provided by partners to the company are deemed earnings from work if economic activity requirements are not met
V1041-21
Artists’ copyright transfers exempt from VAT, but exhibition organisation is not
V0954-21
Services rendered by partners to the company are deemed income from work, unless specific professional activity criteria are met
V0712-21
Independent professionals subject to IRPF withholding if payer is a withholding obligor
V3576-20
Property community must withhold IRPF from architect but not from mason
V3534-20
Services rendered by a partner to their company are deemed income from work if economic activity requirements are not met
V2996-20
A foreign company without a permanent establishment in Spain is not obliged to withhold IRPF on professional services
V2479-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
Retention of IRPF required when paying professional income to a legal entity
V1829-20
La sujeción al IVA depende de la condición y ubicación del destinatario, y la retención de IRPF de la condición del pagador
V1032-20
No IVA declaration required for translation services exempted
V0864-20
Property owners' associations must withhold IRPF on payments for services
V3241-19
Reduced retention not applicable upon resuming previously exercised professional activity
V2785-19
Rents from property management activities in community of goods are subject to IRPF withholding
V1227-19
Societies' partner payments deemed earnings from work
V0681-19
Income from sports sponsorship classified as professional activity earnings
V0201-19
Las cantidades percibidas por un periodista mediante una beca de investigación se califican como rendimientos de actividades profesionales
V2872-18
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