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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Access to Article 93 LIRPF special regime requires no prior Spanish residency in last five tax periods
V0266-26
Renting vehicle expenses deductible if used for business and conditions met
V0147-26
Joint IRPF filing possible if marriage is proven
V0132-26
Exemption for foreign work can be proven by any valid legal means
V2095-25
Reusability of plastic packaging depends on its design and can be proven by any admissible means
V2049-25
Possibility of applying the special scheme for margin goods on the resale of mobile phones acquired from EU resellers
V2035-25
VAT deduction for cars presumed at 50% after proving activity link
V1776-25
No obligation to declare cash holdings below thresholds
V1563-25
Plastic packaging tax deduction possible for FCA exports
V0924-25
UNE-EN 13429:2005 certificate acceptable as admissible evidence for reusing packaging
V0927-25
La sujeción al impuesto de envases tipo 'tupperware' depende de su configuración objetiva como reutilizables
V0754-25
Plastic toy balls classified as packaging if not reusable
V0632-25
50% IRPF exemption for REBECA-registered seafarers requires proof of eligibility
V2563-22
Various forms of evidence can be used to prove participation and benefits in a crypto investment group
V0665-22
Fuel VAT deductibility depends on proof of consumption in business activity
V0605-22
IVD can be deducted for employee housing if business link is proven
V2239-20
100% VAT deduction possible for vehicles if affected status is proven by admissible legal evidence
V0310-19
Foreign tax deduction available if tax is of identical or analogous nature to Corporate Tax
V1918-18
Tax administration has exclusive competence to assess evidence sufficiency
V1110-18
Contributor must prove foreign assets originated from declared income
V0160-18
Obligación de informar sobre inmuebles en el extranjero y determinación de su valor de adquisición
V4754-16
Requisitos para la exención del IRPF por trabajos realizados en el extranjero (Art. 7.p LIRPF)
V2865-15
Posibilidad de aplicar la exención del art. 21 LIS mediante la segregación de valores en subcuentas
V2036-15
Deduction of Moroccan source tax on corporate income possible
V2887-14
V2089-14
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