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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Orden ISM/727/2026, de 13 de julio, por la que se fijan para el ejercicio 2026 las bases normalizadas de cotización a la Seguridad Social, por contingencias comunes, en el Régimen Especial de la Seguridad Social para la Minería del Carbón.
BOE-A-2026-15379
Resolución de 15 de junio de 2026, del Instituto Social de la Marina, por la que se regula la automatización de ciertos actos y actuaciones en los procedimientos para el reconocimiento de determinadas prestaciones del Régimen Especial de la Seguridad Social de los Trabajadores del mar.
BOE-A-2026-13371
Contributions to alternative mutualities deductible under conditions
V1650-26
Orden ISM/31/2026, de 23 de enero, por la que se establecen para el año 2026 las bases de cotización a la Seguridad Social de las personas trabajadoras del Régimen Especial de la Seguridad Social de los Trabajadores del Mar incluidas en los grupos segundo y tercero.
BOE-A-2026-1921
Earnings classification depends on activity and social security registration, not on sole proprietorship status
V1109-23
Mutual agreement compensation taxed as employment income; no reduction for irregularity if paid in instalments
V2034-21
Subsidies for self-employed social security contributions must be recognised according to the expenses they fund
V1484-20
Las aportaciones a mutualidades pueden ser gasto deducible o reducción en la base imponible según el límite
V0385-20
Los servicios de socios a su sociedad pueden ser rendimientos de actividad económica si cumplen requisitos de actividad y alta en el RETA
V1846-19
Los servicios de un socio a su sociedad pueden ser rendimientos de actividad económica o de trabajo
V5248-16
Services of partners in practice societies deemed as earnings from work for income tax
V4002-16
Los servicios de un socio a su sociedad profesional pueden ser rendimientos de actividad económica si cumple requisitos de actividad y de alta en la Seguridad Social
V0543-16
Requisitos para que los servicios de socios a su sociedad tributen como rendimientos de actividad económica
V2496-15
Services of a partner to their company may constitute economic activity if specific conditions are met
V2169-15
Los servicios de socios profesionales a su sociedad pueden ser rendimientos de actividad económica si cumplen requisitos específicos
V2164-15
Services provided by partners to their company may constitute income from economic activities under specific requirements
V1540-15
Services provided by a partner to their company may be considered economic activities
V1297-15
Services by a partner to their society may constitute economic activity income if specific conditions are met
V1296-15
Services provided by a partner to their company may be taxed as business income under certain conditions
V1291-15
Services rendered by a partner to their society may constitute economic activity income under certain conditions
V1233-15
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