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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
VAT, ITP and notary costs count towards reinvestment exemption
V0489-26
Administrative agencies: 30 days to implement collective agreement changes
BOE-A-2026-3595
Professional representation in notarial procedures taxed under IAE section 799
V0307-26
Resolución de 26 de enero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con Gestoría administrativa Nadia Arrimach, para el desarrollo de estancias formativas del Instituto de Educación Secundaria Leopoldo Queipo de Melilla.
BOE-A-2026-2416
Resolución de 2 de enero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con Gestoría Salias, para el desarrollo de estancias formativas del Instituto de Educación Secundaria Leopoldo Queipo de Melilla.
BOE-A-2026-529
Cancellation of mortgage costs can be deducted from rental property income
V2580-25
Fees paid by a firm on behalf of a client may be treated as supplies if certain conditions are met
V0256-25
Mortgage cancellation costs are deductible from real estate capital income
V1788-24
Agency fees may be included in the acquisition value of property acquired by way of gift or inheritance
V1588-24
Management services invoiced at a price independent of membership fees are subject to VAT
V0882-24
Compensation for pecuniary damages is not exempt income and is taxed as a capital gain
V3264-23
Expenses paid on behalf of end customers cannot be included as disbursements in the dealer's invoice
V0390-22
Notary, registry, or agency fees cannot be added to prove no capital gains in IIVTNU
V3075-21
Mortgage establishment costs are not directly deductible, but rather increase the acquisition value
V1935-21
Acquisition costs of a pharmacy are distributed proportionally among its components
V2265-20
Traffic fees paid by an agency on behalf of a client may be treated as disbursements not subject to VAT
V1338-20
Civil companies with commercial purposes and legal personality are subject to Corporate Tax
V4771-16
Services from a partner to a society may be deemed economic activities or personal work for income tax, and may or may not be subject to VAT depending on independence
V4548-16
V1156-16
VAT applicability to services provided by a partner to their company depends on independence or subordination
V0616-16
VAT applicability to services provided by a shareholder to their company depends on independence or subordination
V0055-16
No legal limit on commission percentages in agency services, unless there is a related-party relationship
V3504-15
Mortgage cancellation agency services for real estate in the Canary Islands are not subject to VAT
V2012-15
Services by a partner to their society may constitute economic activity income if specific conditions are met
V1296-15
Agency services for the transfer of mortgage credit rights are located where the property is situated
V1195-15
No requirement for IAE registration if professional activity is carried out under employment dependency
V2121-14
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