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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Computer and software deductibility depends on correlation with income
V0520-26
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 del registrador de la propiedad de Bilbao n.º 8, 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 «está prohibido el ejercicio de la actividad de pisos y apartamentos turísticos en todas las viviendas de la comunidad».
BOE-A-2026-4182
Orden ECM/62/2026, de 23 de enero, de autorización administrativa de la cesión de cartera de contratos de seguro de los ramos de enfermedad y decesos por parte de Martierra Seguros, SA, a Aura, SA, de Seguros, y de revocación de la autorización administrativa para el ejercicio de la actividad aseguradora a la entidad cedente.
BOE-A-2026-2819
Acuerdo de 28 de enero de 2026, del Pleno del Consejo General del Poder Judicial, por el que se aprueba la Instrucción 2/2026, sobre la utilización de sistemas de inteligencia artificial en el ejercicio de la actividad jurisdiccional.
BOE-A-2026-2205
La exención del IVA en servicios de enseñanza depende de la forma de ejercicio de la actividad
V1350-25
Deductibility of master's degree expenses depends on their correlation with business income
V1331-24
Registration in the IAE is required for tourist accommodation rentals, even if another activity is already registered
V1282-24
Sale of private assets may be exempt from VAT but subject to Property Transfer Tax
V0752-24
V3089-23
IAE registration must be maintained if the activity is carried out on a sporadic basis
V2409-23
The sale of a plot of land is not subject to VAT if it is carried out from private assets and not in the course of economic activity
V0861-23
Registration in the IAE is required for self-employed expert witnesses
V0168-23
Earnings tax depends on fiscal residence and place of work
V2960-21
Days of state of alarm and COVID-19 suspension not counted for 2020 module calculations
V0675-21
Days of state of alarm and sanitary suspension must be deducted when calculating 2020 tax modules
V0672-21
State of alarm days excluded from calculation of instalment payments under objective estimation
V0558-21
State of alarm days excluded from IRPF and VAT instalment calculations under objective estimation
V3254-20
Regularity not required for registration in the Business Activity Tax
V0325-20
Debe darse de alta en el IAE la grabación y venta de un curso por internet aunque sea una actividad esporádica
V2765-18
Patrimonial exemption for holding companies limited to assets tied to business activity
V5129-16
Joint liability through succession in business activity depends on a collective assessment of the facts
V2656-16
Deductibility of a professional master's degree depends on its correlation with business income
V1678-16
Civil liability insurance premiums are deductible for Income Tax even after cessation of activity
V1162-16
Expropriation compensation split between business income and capital gains
V0485-16
No withholding tax required on Corporation Tax for interest arising from deferred payments in ordinary business activities
V3775-15
Deductibility of doctoral courses depends on their correlation with business income
V3631-15
Payment of the national levy for IAE group 934 allows activity to be carried out across the entire national territory
V2840-15
Compensation paid to a client due to contractual liability arising from professional error is tax-deductible
V1191-15
Civil liability insurance premiums remain tax-deductible after cessation of economic activity
V2112-14
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