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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 51 results.
Orden HAC/484/2026, de 14 de mayo, por la que se modifican para el período impositivo 2025 los índices de rendimiento neto aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.
BOE-A-2026-10667
Master costs deductible only if linked to business income
V2639-25
Requisitos para que los padres apliquen el mínimo por descendientes y la deducción por discapacidad
V2555-25
Cancellation of mortgage costs can be deducted from rental property income
V2580-25
Objective estimation cannot be applied in 2026 if direct estimation was used in 2025
V2479-25
Los servicios de recolección a particulares no agricultores tributan al 21% de IVA y por el régimen simplificado
V2477-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Las aportaciones a PIAS o SIALP no son deducibles ni reducen la base imponible
V2337-25
Reduction for start of activity capped at €100,000 net income
V2206-25
Posibilidad de aplicar la reducción del 30% por rendimientos generados en más de dos años en honorarios de abogados
V2134-25
Contact lenses cannot be deducted if used for personal purposes
V2120-25
La reducción del 70% por alquiler de vivienda requiere cumplir requisitos específicos de zona tensionada y perfil del arrendatario
V1930-25
Requisitos para la reducción del 60% en el alquiler de vivienda por rehabilitación
V1937-25
La aplicación del mínimo por descendientes depende de si la pensión de la hija está exenta o si sus rentas netas superan los 8.000 euros
V1871-25
Repair and conservation costs deductible; improvements added to acquisition value
V1891-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
Simplified direct estimation applies if activity is subjective and no renunciation is made
V1458-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
90% rent reduction requires rent cut of over 5% from previous contract rent
V1418-25
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
Possibility of applying objective estimation method for teaching activities in IAE 933.9
V1383-25
Interest and property amortisation deductible for rental activity
V1363-25
Special practice agreement payments are deductible in the year they become due
V1360-25
Repayment of current subsidy reduces modules' net profit
V1379-25
Requisitos para la deducibilidad de gastos y afectación de vehículos en actividades profesionales
V1291-25
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
La deducibilidad de equipos electrónicos depende de su afectación a la actividad y su correlación con los ingresos
V1233-25
Incomes from pharmacy activities must be declared if licence ownership is held
V1237-25
50% net income reduction applicable for rental property outside tense area
V1144-25
Social security contributions under special agreements are deductible in the year they become due
V1049-25
Requisitos para la deducción por ascendiente separado con dos hijos (Art. 81 bis LIRPF)
V1051-25
Minimum for descendants not applicable if annual income exceeds 8,000 euros
V1099-25
Special practice agreement payments deductible in year of exigibility
V0907-25
Social security contributions under practice agreements are deductible
V0902-25
El concepto de renta para el límite de 8.000 euros del mínimo por descendientes incluye el rendimiento neto del trabajo sin la reducción del artículo 18
V0909-25
The application of objective estimation depends on the cause of the current situation and compliance with exclusion or renunciation deadlines
V0892-25
Deductibility of study expenses depends on correlation with income
V0605-25
Livestock for breeding or milk production is tangible depreciable asset
V0612-25
Costs from legal actions in economic activity deemed business expenses
V0568-25
Pacting lawyer fees below the tariff does not necessarily imply inferior market performance
V0565-25
Special practice agreement payments are deductible in income tax
V0507-25
Objective estimation cannot be applied in a new activity during exclusion period
V0514-25
Special agreement practice fees deductible in year of exigibility
V0513-25
A mature child working in a parent's activity is considered paid staff
V0518-25
Possible return to objective estimation in 2025 after exclusion period expires
V0495-25
20% reduction available for 2023 and 2024 business start-up
V0471-25
Special agreement practice period payments are deductible in income tax
V0467-25
Reduction for start-up activity not applicable if objective estimation was used in first year
V0452-25
Deductibility of sporadic professional expenses depends on correlation with income
V0377-25
Reduction of 60% in IRPF not applicable if tenant is a commercial society
V2797-16
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