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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 159 results.
Expenses incurred before starting professional activity are not deductible
V5268-26
Objective estimation in own activities and attribution rent entities
V5375-26
Reduction for start of activity not applicable if activity began before becoming tax resident
V5368-26
Reduction for start of activity applies only to first economic activity
V5350-26
Different estimation methods can be applied in independent revenue attribution entities
V5310-26
Special agreement practice payments deductible in IRPF according to exigibility
V5364-26
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
Premiums under special social agreement are deductible in IRPF
V5307-26
Reduction for start of activity applicable in second year if conditions met
V5293-26
Rendimiento Neto — evolución doctrinal DGT
evolution::rendimiento-neto
Net income for children with disability up to 8,000 euros
V5097-26
Premiums under special agreement with Social Security deductible
V1658-26
UK social security payments not deductible if voluntary and unrelated to Spanish work
V1634-26
Medical judicial expert fees deductible as legal defence costs up to €300
V1625-26
How to calculate vehicle load module
V1605-26
Epígrafe 967.2 allows Pilates courses within an enterprise, maintaining objective estimation
V1610-26
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
Cannot deduct master's tuition fee in personal income tax
V1550-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
Legal fees for dismissal defense deductible up to €300 annually
V1562-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Premiums under an Special Agreement with Social Security are deductible from taxable income
V1516-26
Rental property expenses deductible if linked to business activity
V1381-26
Surgical costs cannot be deducted as business expenses
V1353-26
Increase in disability expenses requires active worker status
V1314-26
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Travel and accommodation costs for community meetings not deductible
V1278-26
50% tax reduction available for permanent rental housing
V1290-26
To qualify for 90% rent reduction, discount must be based on last actual rent of prior contract
V1156-26
No reduction of 90% on rental income tax without being in a tense residential market zone
V1142-26
Primes for illness insurance cannot be deducted if the policyholder is a society
V1178-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
Only administration and deposit costs are deductible, not discretionary management
V1130-26
University study deductions depend on income correlation
V1123-26
Additional solidarity contribution is a deductible work income expense
V1128-26
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
Minimum for ancestors based on net earnings from work
V1080-26
Professional fees and membership dues can be deducted up to €500
V1008-26
Social security contributions under special agreements are deductible in the year they become due
V1009-26
Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity
V1025-26
Reduction for start of activity possible if income from new employer is less than 50% of previous one
V0761-26
Compatible to be self-employed and maintain objective estimation in IRPF
V0646-26
Shareholding in a commercial company does not preclude objective estimation method for personal activity
V0645-26
70% rental reduction available for public or non-profit tenants
V0542-26
Speech therapy costs not deductible as business expenses due to being health-related
V0538-26
Pension and solidarity contributions are tax-deductible
V0529-26
Computer and software deductibility depends on correlation with income
V0520-26
Livestock can be written off at production cost with feed index if market value threshold met
V0452-26
Social security special agreement payments are deductible in IRPF
V0288-26
Metal custody expenses not deductible in income tax
V0210-26
Requirements for applying the minimum tax relief for ancestors in IRPF
V0129-26
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
Harvest of olives for private use taxed at 21% VAT, not under agricultural special regime
V2477-25
Objective estimation cannot be applied in 2026 if direct estimation was used in 2025
V2479-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Contributions to PIAS or SIALP not deductible or reducing taxable base
V2337-25
Reduction for start of activity capped at €100,000 net income
V2206-25
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