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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 81 results.
Deductibility of study expenses depends on link to economic activity
V5358-26
Premiums under special social agreement are deductible in IRPF
V5307-26
Receipt or expense? Contract deposit breach indemnities depend on accrual date
V5138-26
Contributions to alternative mutualities deductible under conditions
V1650-26
Geographic mobility expense increase applicable in 2025 and 2026
V1630-26
Social security special agreement premiums are deductible expenses
V1563-26
Requirements for deducting health insurance premiums for children in business activity
V1510-26
Premiums under an Special Agreement with Social Security are deductible from taxable income
V1516-26
Civil retiree's voluntary payments to Pro Orphans Association are IRPF-deductible
V1316-26
Increase in disability expenses requires active worker status
V1314-26
Primes for illness insurance cannot be deducted if the policyholder is a society
V1178-26
Additional solidarity contribution is a deductible work income expense
V1128-26
Deductible expenses for disability cannot be claimed if not an active worker
V0980-26
Life insurance premium linked to a vehicle loan is not deductible if not a mandatory condition
V0439-26
Land purchases not deductible, but personnel costs can be
V0431-26
Social security special agreement payments are deductible in IRPF
V0288-26
Social security special agreement payments by employer not taxable income or deductible expense for employee
V0280-26
Roof replacements in farms could be deductible if classified as repair or conservation
V0214-26
Payments or refunds for RETA quota regularisation are imputed to the exercise in which regularisation occurs
V2472-25
Master cost may be deductible if considered remuneration for senior management functions
V2267-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
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
The increase in deductible expenses for disability may be applied in the 2024 tax year if the condition of active worker is met
V1839-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
Increase in disability-related deductible expenses requires status as an external worker
V1062-25
Contributions to mutualities deductible as business expenses up to RETA common risk limit
V1011-25
Contributor must request rectification of self-declaration to include urban land value tax in capital gain
V0954-25
Special agreement practice period payments are deductible in income tax
V0467-25
Increment in deductible mobility expenses applicable in year of move and next
V0481-25
Geographic mobility expense increase applicable if unemployment and relocation criteria met
V0394-25
Social mutualities' benefits taxed as earnings from work
V0385-25
The withdrawal of cash from a bank account does not constitute a deductible expense for Corporate Income Tax purposes
V0188-25
Retirement benefits from the National Brotherhood of Architects are taxed as income from employment in Personal Income Tax
V0121-25
RET A premiums paid by mutual during activity cessation are not deductible expenses
V2650-24
Fees paid by a lawyer under an enterprise collaboration agreement are deductible expenses
V2222-24
Employee incentive plan expenses not deductible at accounting entry
V2047-24
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
Deductible geographic mobility costs if relocation is due to job acceptance
V0952-24
Foreign taxes deductible only if economic activity exists abroad
V3307-23
VAT on accommodation and maintenance can be deducted if expenses are deductible under Corporate Tax
V2023-23
Enterprise collaboration agreements: expenditure recognised on commitment
V1560-23
Gift of real estate to a foundation exempt from Corporate Tax
V1517-23
Foreign tax excess over treaty amount not deductible
V2436-22
Geographic mobility expense deduction applicable only if fiscal residence remains in Spain
V0195-22
Article 18.6 of the LIS applies to non-resident professional partners
V3227-21
Professional fees paid to professional college are deductible in income tax
V2999-21
Renting, fuel and toll costs deductible under tax and VAT conditions of relevance and documentation
V2756-21
Salaried partners with >25% share may be deductible if valued at market value
V2406-21
Water sales by Canary Water Communities constitute an economic activity
V0255-21
Increment in deductible expenses applicable to active workers with disability even during temporary incapacity
V0070-21
Increment in deductible expenses applicable for disabled active workers receiving ILT
V0085-21
Increment in deductible expenses applicable during temporary disability leave
V0069-21
Rent of a room used exclusively for residential purposes is not deductible as an economic expense
V3465-20
Requirements for geographic mobility expense increase
V2542-20
A foreign company without a permanent establishment in Spain is not obliged to withhold IRPF on professional services
V2479-20
Increment in deductible mobility expenses applicable in next year after residence change
V2352-20
Transport cost allowance deductible only if used exclusively for business activity
V1168-20
Deductible mobility costs only available to job seekers
V0435-19
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