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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 47 results.
Resolución de 24 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación negativa del registrador mercantil y de bienes muebles VIII de Barcelona de una escritura de prenda sin desplazamiento de un conjunto de bicicletas.
BOE-A-2026-4183
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
UK national asks if special regime applies to move to Spain as tech subsidiary manager
V2590-25
Requisitos para la deducibilidad de gastos de investigación y desplazamientos en actividades económicas
V2585-25
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
Requisitos para aplicar el régimen especial de tributación del artículo 93 de la LIRPF por desplazamiento laboral
V2456-25
Special tax regime requires causal link between appointment and relocation
V2454-25
Distance workers eligible for special tax regime without international work visa
V2460-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V2400-25
Federated arbiters' travel expenses exempt only if federation covers transport and accommodation
V2369-25
Vehicle-based travel allowances taxed as income from work
V2290-25
Los gastos de desplazamiento de consejeros no son renta si la sociedad los asume directamente como gastos propios
V2108-25
Las dietas por desplazamiento están exentas si se realizan fuera del centro de trabajo habitual y la residencia
V1969-25
Requirements to access the special regime under Article 93 of the LIRPF as an administrator
V1970-25
Requisitos para acogerse al régimen especial de tributación por desplazamiento (Ley de Startups)
V1953-25
Days of travel abroad counted within foreign work tax exemption
V1875-25
Return day counts as foreign stay for LIRPF exemption
V1876-25
Posibilidad de mantener el régimen especial de la LIRPF tras cesar en la relación laboral y asumir la administración de una entidad
V1892-25
Para aplicar el régimen especial del artículo 93 LIRPF debe existir causalidad entre el desplazamiento y la condición de administrador
V1857-25
El cónyuge acogido al régimen especial de la Ley Beckham debe presentar la declaración correspondiente
V1852-25
Los servicios prestados por un socio a su sociedad y el pago de su cuota de autónomo se califican como rendimientos del trabajo
V1796-25
Requisitos para acceder al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1690-25
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V1692-25
Causal link required between move to Spain and appointment as administrator
V1614-25
Travel day counts towards foreign work exemption
V1437-25
Criterios para la determinación de la residencia fiscal en España por desplazamiento laboral
V1399-25
El complemento de dispersión geográfica puede estar exonerado de IRPF bajo los límites de gastos de locomoción
V1358-25
Rental and mileage costs for work travel fall under general deductible expenses
V1227-25
Special regime requires causal link between relocation and appointment
V1209-25
Possibility of opting for the special tax regime under Article 93 of the Personal Income Tax Law in the context of remote work relocations
V1115-25
The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory
V1112-25
No exemption from maintenance allowances for a managing partner without a labour relationship
V1070-25
Los días de viaje de ida y vuelta al extranjero computan para la exención de rendimientos por trabajos en el extranjero
V1076-25
It is possible to maintain the Beckham regime after a temporary unemployment period
V1102-25
Requisitos para optar al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1053-25
Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met
V1079-25
Las dietas de manutención por desplazamiento están exentas bajo los límites del RIRPF según el tipo de desplazamiento
V1060-25
Special tax regime for LIRPF administrators requires proof of causal link to Spain move
V1068-25
Requirements to access the special tax regime under Article 93 LIRPF as an administrator
V0923-25
Foreign work exemption requires beneficiary to be a non-resident entity
V0879-25
Payments to amateur players may be subject to IRPF withholding as income from work
V0556-25
Requirements for the special tax regime under Article 93 of the LIRPF for work relocation
V0469-25
End of employment leads to exclusion from special tax regime
V0473-25
Gastos of a private car used for professional purposes cannot be deducted
V0450-25
Exposure to ITP and AJD of beach exploitation licences depends on whether there is a patrimonial displacement
V0397-25
The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755
V0108-25
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