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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Property transfer value can be reduced by real estate agent fees
V5335-26
Los servicios de arquitectura para proyectos de instalación de ascensores tributan al 21% de IVA
V5124-26
Professional fees from judicial auctions not deductible as capital loss
V1600-26
Legal fees for dismissal defense deductible up to €300 annually
V1562-26
30% reduction available for irregular income if not habitual
V2134-25
Agency fees can be deducted from property transfer value
V1858-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
No reduction of 30% for irregular income on professional fees
V1093-25
Pacting lawyer fees below the tariff does not necessarily imply inferior market performance
V0565-25
Property owners' association must withhold IRPF on property manager's fees
V1754-24
Professional body not obliged to withhold IRPF in payment mediation
V0478-24
Non-profit associations must retain IRPF on professional fees
V2420-23
Property owners' associations must withhold IRPF on payments to property managers
V1404-23
Remuneration of executors deemed as income from work or economic activity
V0843-21
IVA not deductible for administrator and lawyer fees if services relate to exempt activity
V1469-20
La indemnización por despido por acuerdo no está exenta y la deducibilidad de honorarios de abogado debe verificarse
V1931-19
No procede declarar cobros por cuenta de terceros en el modelo 347 si estos no corresponden a honorarios profesionales o derechos de propiedad intelectual
V2002-18
No obligation to withhold IRPF on professional fees paid by costs judgment
V4844-16
Administrator and business services income in a single-member society are earnings from work
V2208-16
Non-profit association must retain IRPF on professional fees
V0040-16
Los honorarios por servicios profesionales se declaran como rendimientos de actividades económicas en el año de su devengo
V3372-15
Vienna Convention tax exemption does not apply to consular staff on employment contracts
V1487-15
No reduction of 40% for notarial earnings with generation period exceeding two years
V1469-15
Return of contract bonds does not trigger IRPF retention
V3087-14
Associations must withhold income tax on professional fees
V2856-14
Course fees in Costa Rica not taxable in Spain under double taxation treaty
V2476-14
Italy could tax a resident consultant's fees earned working from Italy's client offices if such use constitutes a fixed base
V1082-14
IRPF retention due on service payments, excluding VAT
V0122-14
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