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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 58 results.
Producer organizations (fruit, veg, wine, and honey): adjustments to intervention management and requirement verification
BOE-A-2026-16094
Resolución de 18 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad interino de O Barco-A Pobra de Trives, por la que se suspende la inscripción de una escritura de entrega de legado.
BOE-A-2026-12772
Pharmaceutical companies to implement electronic medication registration by March
BOE-A-2026-12611
Resolución de 11 de mayo de 2026, de la Mutualidad General de Funcionarios Civiles del Estado, por la que se convocan becas para cursar Ingeniería Agronómica Superior o grado equivalente en Escuelas Técnicas Superiores de Ingenieros Agrónomos, con cargo al «Legado Casado de la Fuente», para el curso 2026/2027.
BOE-A-2026-10877
Los legados recibidos por una sociedad deben valorarse por su valor de mercado e integrarse en la base imponible
V0767-26
Resolución de 26 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Tolosa n.º 1 a inscribir el legado de un derecho de habitación.
BOE-A-2026-5483
Los rendimientos del alquiler de un inmueble heredado se atribuyen según la titularidad jurídica de los bienes
V2551-25
Determinación de la sujeción al IVA y la imputación de rentas en la explotación de bienes en proindiviso
V2131-25
Los salarios impagados deben imputarse al ejercicio en que eran exigibles mediante autoliquidación complementaria
V1442-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements
V0590-25
No surge fondo de comercio en una donación si el valor de los activos es superior a las deudas asumidas
V0582-25
The liability for VAT on operations involving Energy Saving Certificates (CAE) depends on the status of the subject as a business entity
V0076-25
Aplicación del Convenio con Francia para evitar la doble imposición en legados y seguros de vida
V2563-24
El Convenio con Francia puede desplazar la potestad tributaria sobre legados y seguros de vida, aunque el residente en España está sujeto por obligación personal
V1815-23
The employer paying social security benefits is deemed a payer
V1027-23
Rental income from inherited property attributed to beneficiaries
V1165-22
Value exchange regime applicable if LIS requirements and valid economic reasons met
V1899-21
Exchange regime applicable if LIS requirements and valid economic reasons met
V0792-21
V3699-20
Exchange of shares may be subject to special regime if LIS requirements and valid economic grounds are met
V3645-20
Asset contribution regime may apply if LIS requirements and valid economic reasons are met
V3598-20
Delegated salary payments do not create a second payer
V2845-20
Non-cash contributions may qualify under LIS special regime
V2564-20
Exchange regime applicable if voting control and residency conditions met
V1991-20
Non-monetary contributions may apply under LIS special regime if conditions met
V1852-20
Exchange regime may apply if LIS requirements and valid economic reasons are met
V1801-20
Non-monetary contributions may qualify under special LIS regime if valid economic reasons exist
V1608-20
Travel and accommodation costs for a non-resident director not considered income
V1396-20
Non-monetary contributions may qualify under LIS special regime
V1401-20
Non-monetary contributions may apply under special regime if LIS requirements and valid economic reasons are met
V3524-19
Can exchange regime applicable if voting rights majority obtained and economic motives valid
V2720-19
Exchange regime may apply if LIS requirements and valid economic grounds are met
V2633-19
Requirements for applying the special non-cash contribution regime (LIS)
V2474-19
Exchange regime may apply under LIS if conditions met
V2212-19
V2213-19
Exchange regime applicable if legal requirements and valid economic motives are met
V2173-19
Asset contributions may qualify for special IS regime if participation and economic motives are met
V2105-19
Non-monetary contributions may apply under LIS special regime if requirements and valid economic reasons are met
V2085-19
Operation could qualify for special merger regime if commercial requirements and valid economic motives are met
V2043-19
Share contribution to a society may qualify for special IS regime if participation and economic motives are met
V2046-19
V2024-19
V2000-19
V1989-19
V1974-19
Non-monetary contributions may apply even if recipient is a patrimonial society
V1968-19
V1636-19
Threshold for declaration obligation set at €22,000 if earnings from one payer
V1440-19
Company paying social security benefits via delegated payment is deemed a payer
V1439-19
The employer deemed responsible for social security payments is considered the payer of earnings
V1438-19
Taxation of non-residents by real obligation and suspension of deadlines in succession disputes
V2851-18
Requirements for applying the special contribution regime under LIS
V2575-17
Non-monetary contributions may apply under LIS special regime
V4592-16
A merger may qualify for special tax regime under structural reform law with valid economic motives
V3148-16
A partner's remuneration for services other than administrative role is treated as income from work
V3896-15
Possibility of claiming tax neutrality in non-cash share transfers
V3534-15
Cannot apply lower retention rate to offset prior over-withholdings
V2658-15
Requirements for accessing the special asset contribution regime
V1810-15
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