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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Sujeción al IVA del arrendamiento de inmuebles y tratamiento de la reversión de obras de rehabilitación
V2645-25
Los rendimientos por arrendamiento de inmuebles en España por no residentes tributan al 24% en el IRNR
V2489-25
Requisitos para la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V2461-25
Requisitos para la aplicación de la reducción del 50% en el arrendamiento de inmuebles destinados a vivienda
V2457-25
El alquiler de vivienda para uso turístico puede estar exento de IVA si no se prestan servicios de industria hotelera
V2449-25
Las rentas por la cesión de espacio para lonas publicitarias pueden considerarse rentas aptas de una SOCIMI
V2384-25
Requisitos para la exención en el Impuesto sobre el Patrimonio de participaciones en entidades con actividad de arrendamiento
V2239-25
Requisitos para que el arrendamiento de inmuebles sea considerado actividad económica
V2227-25
Requisitos para la exención en el Impuesto sobre el Patrimonio en participaciones de entidades
V2063-25
Property management subcontracts could qualify as economic activity
V1963-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Rental income from a pending inheritance is attributed to heirs as income from real estate capital
V1859-25
Requisitos para la exención del Impuesto sobre el Patrimonio en participaciones de entidades con actividad económica
V1815-25
The lease of a property not used for development activity may be subject to VAT
V1760-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
La subcontratación de la gestión inmobiliaria puede permitir calificar el arrendamiento de inmuebles como actividad económica
V1547-25
Tratamiento del IVA en la repercusión de suministros pagados en nombre propio
V1433-25
Mixed service and property contracts may be exempt from IRPF retention
V1423-25
Requisitos de la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V1304-25
Requisitos para la exención de participaciones en entidades holding en el Impuesto sobre el Patrimonio
V1184-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
No VAT on property contributions if part of business activity
V0972-25
V0942-25
Canarian general indirect tax to be excluded from IRPF retention base
V0921-25
El arrendamiento de inmuebles destinado a vivienda puede estar exento de IVA según su uso efectivo
V0766-25
Requisitos para la exención de participaciones en sociedades de arrendamiento en el Impuesto sobre el Patrimonio
V0631-25
Requirements for the exemption from Wealth Tax in real estate rental companies
V0203-25
Liability and exemption from VAT on the leasing of real estate intended for residential use without hotel services
V0151-25
The transfer of an autonomous economic unit in a merger by absorption may be not subject to VAT
V0097-25
El arrendamiento de inmuebles puede ser actividad económica mediante la subcontratación de la gestión profesionalizada
V1377-24
El arrendamiento de inmuebles puede considerarse actividad económica mediante la subcontratación de la gestión
V1325-24
Condiciones para considerar actividad económica en el arrendamiento de inmuebles según la LIS
V0090-24
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