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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Obligación de presentar el modelo 720 por la tenencia de ETFs a través de una entidad extranjera sin comercializador en España
V1013-25
Foreign loan debt deductible for property purchase in Spain for Wealth Tax
V0393-24
Análisis de la existencia de un establecimiento permanente de una entidad extranjera a través de su filial
V2583-23
Tratamiento fiscal de las rentas pagadas a una LLP británica con presencia en España
V0748-21
Research funding must be treated as income from work or economic activity
V1171-20
Los servicios de mediación prestados a una entidad extranjera sin sede o establecimiento permanente en España no están sujetos al IVA
V3014-18
Obligation to file Model 720 for foreign shares exceeding €50,000
V1343-18
Retention rate under treaty if fiscal residence or domestic law is proven
V1318-17
Balance of a foreign prepaid card must be declared in Form 720
V1239-17
La disolución de una entidad extranjera en un paraíso fiscal no tributa por ITP y AJD bajo las modalidades de operaciones societarias ni transmisiones onerosas
V1018-17
Rents from a British LLP with a presence in Spain are subject to IRPF withholding
V0737-17
La determinación de la titularidad de bienes y el impacto del traslado de domicilio social de una entidad extranjera
V5027-16
Non-residents liable for Spanish Wealth Tax if foreign holdings include at least 50% Spanish real estate
V0093-16
El traslado de residencia fiscal de una entidad extranjera a España no genera rentas por sí mismo
V3792-15
Los servicios de consultoría prestados a una entidad extranjera pueden estar sujetos a IVA si su utilización o explotación efectiva se realiza en España
V3616-15
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