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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Pension funds: new mandatory classification based on investment policy
BOE-A-2026-19423
Treasury Bill yields held directly with the Bank of Spain are not subject to withholding tax
V2425-24
Returns on joint accounts are attributed to the actual owners of the funds
V1913-24
Taxation rate for life annuities is determined by age at the time of establishment
V1251-24
Profitability-based incentives or 'ratchets' are not subject to VAT
V0332-23
The transitional regime does not apply to deferred life annuities whose establishment occurs at the time of payment
V0146-22
Comprehensive real estate management services subject to VAT, even when including a performance fee
V0476-21
Payments for minimum profitability guarantees in hotel management are subject to VAT
V0206-21
V2888-20
Deferred annuities treated as income from movable capital based on age and yield
V0371-20
Pension plan benefits taxed as employment income rather than savings income
V2559-19
Management and performance fees do not reduce the transfer value in fund redemptions
V1156-19
Deferred annuities taxed as income from movable capital with a profitability increment
V3030-17
VAT accrual occurs when amounts required to achieve guaranteed returns become payable
V2831-15
Lease termination compensation may be capitalised as property value if it increases future profitability
V0115-15
Deferred life annuities taxed as income from movable capital based on age and yield
V3153-14
Payment under a guaranteed return clause does not reduce the transfer value of shares sold
V1119-14
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