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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 51 results.
Master costs deductible only if linked to business income
V2639-25
Requisitos para la deducibilidad de gastos de investigación y desplazamientos en actividades económicas
V2585-25
Streaming subscription deductibility depends on correlation with income
V2579-25
Meal expenses with clients are deductible under certain conditions and limits
V2525-25
Tratamiento de los bonos turísticos de la Comunidad de Madrid para agencias de viajes y usuarios
V2486-25
Objective estimation cannot be applied in 2026 if direct estimation was used in 2025
V2479-25
Tratamiento de la regularización de cuotas del RETA tras el nuevo sistema de cotización
V2472-25
Deducibilidad de gastos por sentencias judiciales y provisiones en el Impuesto sobre Sociedades
V2398-25
To access the Balearic investment reserve, commercial accounting is required
V2203-25
Reduction for start of activity capped at €100,000 net income
V2206-25
Subsidy from vehicle scrapping counted as business income
V2193-25
Deductibility of participative loan interest depends on group affiliation
V2152-25
Contact lenses cannot be deducted if used for personal purposes
V2120-25
Income from property sale arises upon transfer of control under accounting rules
V2116-25
Spousal earnings may be considered income from work if dependency and deductibility conditions are met
V2103-25
Tax treatment of RETA contributions paid by mutual during temporary disability
V2072-25
In finance lease-backs, no taxable income or asset amortisation is affected
V1961-25
Return of funds for litigation expenses not considered economic income
V1856-25
Self-employed can retain objective estimation in a rental property community
V1847-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
La disolución de una sociedad implica la integración de rentas por el valor de mercado de los bienes transmitidos
V1593-25
The deductibility of VAT and Personal Income Tax for training depends on the use for business purposes and the correlation with income
V1473-25
Simplified direct estimation applies if activity is subjective and no renunciation is made
V1458-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
La deducibilidad de los gastos de leasing de un vehículo requiere la afectación exclusiva a la actividad
V1394-25
Interest and property amortisation deductible for rental activity
V1363-25
Requisitos para la deducibilidad de gastos y afectación de vehículos en actividades profesionales
V1291-25
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
La deducibilidad de equipos electrónicos depende de su afectación a la actividad y su correlación con los ingresos
V1233-25
Incomes from pharmacy activities must be declared if licence ownership is held
V1237-25
Earnings from teaching counted as income from work unless production means are organised
V1163-25
Social media advertising expenses may be deductible if linked to income
V1139-25
La obligación de llevar libros registro en IRPF depende de la actividad desarrollada y del método de determinación del rendimiento
V1014-25
Deducibilidad de las aportaciones a mutualidades de previsión social como alternativa al RETA
V1011-25
Taxable base of waste tax is total weight deposited, excluding moisture deductions
V0973-25
La obligación de expedir factura varía según el régimen de IVA y el método de determinación de rendimientos en el IRPF
V0964-25
The application of objective estimation depends on the cause of the current situation and compliance with exclusion or renunciation deadlines
V0892-25
Tratamiento fiscal de la regularización de cuotas del RETA según la actividad económica
V0876-25
El cómputo del límite de ingresos para la estimación objetiva incluye las actividades del cónyuge si son similares y comparten dirección común
V0576-25
Deductibility of study expenses depends on correlation with income
V0605-25
No surge fondo de comercio en una donación si el valor de los activos es superior a las deudas asumidas
V0582-25
Livestock for breeding or milk production is tangible depreciable asset
V0612-25
Costs from legal actions in economic activity deemed business expenses
V0568-25
Objective estimation cannot be applied in a new activity during exclusion period
V0514-25
Possible return to objective estimation in 2025 after exclusion period expires
V0495-25
20% reduction available for 2023 and 2024 business start-up
V0471-25
Reduction for start-up activity not applicable if objective estimation was used in first year
V0452-25
Deductibility of sporadic professional expenses depends on correlation with income
V0377-25
Subsidies for specific expenses are taxed as business income
V0380-25
The withdrawal of cash from a bank account does not constitute a deductible expense for Corporate Income Tax purposes
V0188-25
Aportación de rama de actividad cannot apply to special regime without commercial accounting
V1880-23
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