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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Consideration: evolution of DGT doctrine
evolution::contraprestacion
Collaboration partner for Youth Cultural Bonus: update of remuneration and possibility of agreement extension
BOE-A-2026-17617
Cemetery services by a municipal commercial society are exempt from VAT
V1680-26
Contributions to offset public transport deficit exempt from VAT
V0320-26
Council may be deemed an entrepreneur for rehabilitation works
V2048-25
Payments for training under club organisation may be considered income from work
V1171-25
Loss of profit compensation in land stewardship schemes is not subject to VAT
V2167-24
Contributions to offset transport pass deficits are not subject to VAT
V2139-24
Considerations for water, sewerage, and waste services are non-tax patrimonial benefits and are subject to VAT if provided through differentiated personification or indirect management
V2414-22
Membership fees for non-profit entities may be VAT exempt if set out in their articles of association
V0287-22
The instrumental assignment of an aircraft and other related services constitute a single complex service subject to 21% VAT
V0157-22
Fixed and variable remuneration for chairmanship services is subject to VAT
V1362-21
Las penalizaciones por retraso en la entrega de mercancías tienen la consideración de indemnizaciones y no están sujetas a IVA
V0626-21
Las compensaciones por prestaciones extracontractuales están sujetas a IVA y la cuota no se entiende incluida
V0135-21
La concesión de uso de dominio público portuario está sujeta a IVA, incluso ante procesos de caducidad o desahucio
V3387-20
Remuneration of a daughter hired by her mother's company is taxed as employment income
V1817-20
Deductibility of remuneration for non-administrator senior functions
V3104-16
Crowdfunding taxation depends on whether contributions involve consideration or are donations
V2895-16
Grants from a workers' association are taxed as employment income for Personal Income Tax purposes
V1924-14
Payment under a guaranteed return clause does not reduce the transfer value of shares sold
V1119-14
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