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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
90% rental tax reduction unavailable if property is not in a stressed residential market area
V2163-24
Deductible expenses for the reduction of economic activities are calculated based on their tax amount during the period
V2221-23
Reduction for economic activities may apply if temporary disability benefits are below €4,000
V1449-23
IAE classification for representation and training services, and deduction of household utility costs
V0931-22
Suspension periods due to COVID-19 measures are not counted as days of activity
V1241-21
COVID-19 suspension days excluded from activity days for instalment payments
V0167-21
COVID-19 activity suspension days excluded from Q4 2020 instalment payment calculations
V0082-21
Higher deductible expenses available for active workers with disabilities if requirements are met
V1086-19
60% tax reduction on room rentals applicable if intended for permanent residence
V4837-16
Spouse excluded from average workforce calculation if no demonstrable employment relationship exists
V4185-16
Reduction of 60% in IRPF not applicable if tenant is a commercial society
V2797-16
Transfer of employees does not constitute job creation for IRPF tax reduction purposes
V3732-15
100% tax reduction on rental income extended to age 35 only if contract predates 2011
V3514-15
The reduction of 3,264 euros may be applied if one is an active worker with a disability
V2226-15
Cessation of activity does not affect average headcount calculation for IRPF reduction
V1745-15
Periods of inactivity excluded from average workforce calculation for income tax reduction
V1584-15
No procedure for carrying forward pension contributions reduced by foreign tax residency
V1254-15
Interns without an employment relationship are excluded from average workforce calculations for income tax reductions
V0479-15
Children under 30 may be included in the average workforce for IRPF tax reductions
V3324-14
Transfer of employees does not constitute job creation for income tax reductions
V2390-14
Relocation of notary office does not constitute commencement of economic activity for average workforce calculation
V2104-14
Disability tax reduction requires active employment status
V1745-14
Average workforce calculation for 2013 must consider employment duration relative to total days in the tax period
V0477-14
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