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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Online bingo prizes must be declared in IRPF if over €1,000
V0484-25
Shared lottery winnings: the €40,000 exemption is apportioned among co-owners
V1519-24
Financial compensation received in lieu of a prize is not subject to the special lottery tax
V0783-24
Jointly owned lottery prizes may be proven by any means of evidence admissible in law
V0633-24
ONCE prizes exceeding €40,000 are subject to a special tax on the excess amount
V0539-24
V0500-24
SOCIMI profit distribution: accounting income from reversal of non-deductible impairment may be excluded under certain conditions
V1275-23
A €35,000 ONCE prize does not need to be included in the Personal Income Tax return
V1061-23
Gambling losses are only deductible if they do not exceed winnings within the same period
V1125-22
Gambling losses are computed globally and must be justified with legally admissible evidence
V0800-22
Online gaming prizes not subject to special tax are taxed as capital gains
V0619-22
Sports betting prizes taxed as capital gains for Income Tax purposes
V0228-22
ONCE prizes subject to special tax on the amount exceeding the prorated exempt portion
V0121-22
Shared ownership of lottery prizes can be proven by any means of evidence admitted in law
V1938-21
Gambling losses cannot exceed winnings obtained within the same period
V3416-20
Lottery prizes with joint ownership prorate the €40,000 exemption among co-owners
V3074-20
Los premios de lotería de titularidad compartida se tributan prorrateando la cuantía exenta entre los cotitulares
V2345-20
Un premio de una asociación de comerciantes tributa como ganancia patrimonial en el IRPF
V1264-20
Devengo of a lottery prize for non-residents occurs upon payment
V0598-20
GEBI deduction allowed from IRNR taxable base
V2112-18
Swiss shareholdings only taxable in Switzerland under double taxation treaty
V2789-17
Procedimiento para la devolución de la retención en premios de lotería para residentes en Canadá
V1737-17
A South African REIT's Spanish subsidiary may qualify for SOCIMI regime
V5108-16
Newly created entities in a commercial group cannot benefit from reduced tax rate
V1610-16
A lease on public land may qualify as investment for a SOCIMI if it grants rights similar to ownership or surface rights
V1540-16
19% special tax on SOCIMI waived if 10% minimum tax is met after considering loan and residency tax deductions
V3542-15
Régimen fiscal de las SOCIMI: tributación de dividendos y condiciones para evitar el gravamen especial
V3414-15
Intermediary in lottery prize collection not liable for retention or reporting
V0760-15
10% minimum tax on SOCIMI dividends and EU parent exemption conditions
V0323-15
Non-resident entities in tax havens exempt from property tax levy
V1640-14
German limited liability company (KG) deemed rent attribution entity in Spain
V1631-14
SOCIMI must apply a 19% special tax if dividends to shareholders with over 5% ownership are taxed at less than 10%
V1429-14
Panamanian residents not subject to Spanish real estate special tax under information exchange agreement
V0980-14
A free trade zone company in UAE is exempt from GEBI tax
V0303-14
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