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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Service auxiliaries firms: 3 months to update pay annex under new collective agreement
BOE-A-2026-9577
Meat sector firms: 30 days to apply 2025 wage tables
BOE-A-2026-3593
Requirements for remuneration for management functions for the exemption of holdings in Wealth Tax
V0145-26
El rescate de planes de pensiones por residentes en México puede tributar en España o solo en México según el Convenio
V2494-25
La sujeción al IVA de la remuneración de un administrador depende de si la actividad se realiza con carácter independiente
V1345-25
Payments for training under club organisation may be considered income from work
V1171-25
La remuneración del 6% por cesión de derechos de propiedad intelectual tributa, por regla general, como rendimientos del trabajo
V1165-25
Salaries of a Portuguese resident employee may be subject to IRNR retention if work is performed in Spain
V3327-23
Spain may tax the fixed portion of a Portuguese resident captain's salary if activity occurs on Spanish territory
V2536-21
La remuneración de socios profesionales puede ser renta de actividad económica o trabajo personal según su alta en la Seguridad Social
V2140-21
Taxability of partner services depends on independence or subordination
V0473-21
Taxability of consultancy partners' services depends on independence assessment
V0271-21
Pensions insurance premiums may be taxable in Spain if linked to prior Spanish employment
V2834-17
Exemption and donation reduction not applicable
V2452-17
Remuneration of Cuban researcher exempted by agreement not subject to retention in Spain
V1733-17
Remunerated executive functions in subsidiaries do not affect tax reduction from share donations
V1320-17
La exención del Impuesto sobre el Patrimonio debe cumplir los requisitos de actividad, participación y dirección en la propia entidad objeto de exención
V0775-17
Payment upon termination of employment in Brazil is worldwide income for Spanish tax purposes
V4408-16
Spain may tax share dividend income proportionally to days worked in Spain
V2369-16
Access to wealth tax exemption and family business reduction
V1823-16
Exclusion of subsidiary salaries not applicable without direct ownership
V1406-16
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