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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Orden EFD/438/2026, de 4 de mayo, por la que se modifica la Orden EDU/2026/2010, de 19 de julio, por la que se establecen los requisitos y convocatoria para el reconocimiento de centros de prácticas y profesores tutores de los estudiantes del Máster Universitario en Formación del Profesorado de Educación Secundaria Obligatoria y Bachillerato, Formación Profesional y Enseñanzas de Idiomas, para las ciudades de Ceuta y Melilla.
BOE-A-2026-9960
Valencian art school body dissolved by law
BOE-A-2026-993
US Teachers' Pensions in Spain: CDI Spain-US Regime and Double Taxation Relief
V2449-24
Recorded online courses subject to 21% VAT as electronic services rather than educational services
V2453-23
Copyright transfers by teachers are VAT exempt if they create original works or works with personal contribution
V2007-22
Leasing a property to teachers during the academic year is classified as use other than residential
V1436-22
Online language courses may be VAT exempt if classified as educational services rather than electronic services
V3093-21
Geographical mobility expense increase not applicable if unemployed status is lost
V2606-21
Language teaching with business organization must be taxed as a business activity rather than a professional activity
V0706-21
The 4% reduced rate applies to e-books and ancillary training, but not to workbooks or applications
V0477-21
7% Income Tax withholding rate applicable to teachers starting professional activities
V3492-20
60% tax reduction not applicable to seasonal rentals
V1174-20
Yoga teacher training courses are VAT exempt, but sports practice classes are taxed at 21%
V1053-20
Teacher training courses exempt from VAT if subjects are included in curricula
V1771-19
General withholding tax rate applies to UNED tutor professors due to stable employment relationship
V1500-19
Las ayudas para movilidad de estudiantes y profesores no son deducibles en el Impuesto sobre Sociedades de la asociación
V3252-15
Japanese public school teachers posted to Spain only tax in Japan
V2617-15
Japanese public school teachers' pay only taxable in Japan if Japanese nationals
V2616-15
Private music and painting lessons may be VAT exempt and taxed as employment income for Income Tax purposes
V0630-15
Language immersion summer camps may be VAT exempt if specific requirements are met
V0586-15
Course fees in Costa Rica not taxable in Spain under double taxation treaty
V2476-14
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