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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Rentas Exentas — evolución doctrinal DGT
evolution::rentas-exentas
Atribucion De Rentas — evolución doctrinal DGT
evolution::atribucion-de-rentas
Objective estimation in own activities and attribution rent entities
V5375-26
Capital gains attributed to legal, not formal, ownership
V5286-26
Different estimation methods can be applied in independent revenue attribution entities
V5310-26
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
UK professional can opt for Beckham regime if moving to Spain for a labour contract
V5374-26
Panama architecture service withholdings deductible as international double taxation
V5381-26
Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
No declaration required for exempt subsidy if income limits not exceeded
V5291-26
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
Tax declaration obligation depends on income thresholds or double taxation relief claim
V5312-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
No reduction for economic activity income via community of goods
V5327-26
DANA vehicle replacement subsidies exempt from IRPF tax
V5339-26
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Subsidy to be allocated to owners according to their ownership share
V5349-26
Annual property expenses deductible only for actual rental days
V5255-26
Payments made in advance of IRPF before residency change can be deducted in IRNR
V5233-26
Transmission date for positive income exemption depends on accounting write-down date
V5183-26
Day and 24-hour care income may be exempt if aligned with entity's purpose
V5180-26
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Tratamiento fiscal de las rentas de un profesor en servicios especiales en EE. UU.
V1676-26
Medical non-residents' fees for services used in Spain are fully taxable
V1667-26
Las rentas de artistas y deportistas percibidas a través de entidades pueden someterse a imposición en el Estado donde se realiza la actividad
V1668-26
Canada may tax a Spanish tax resident's salary if they stay in the country for more than 183 days
V1669-26
Criterios de residencia fiscal en España y aplicación del Convenio con Emiratos Árabes Unidos
V1670-26
Services of an independent professional from Argentina cannot be taxed in Spain if rendered from Argentina
V1671-26
Calificación de las rentas por disolución de sociedades extranjeras con activos inmobiliarios en España como ganancias de capital
V1673-26
Tratamiento fiscal de una SCI francesa respecto a inmuebles en España según el Convenio
V1674-26
Economic benefits for child protection in La Rioja may be IRPF exempt
V1653-26
Determinación del volumen de ingresos para el método de estimación objetiva
V1604-26
Criterios de residencia fiscal en España y aplicación de la LIRPF
V1632-26
Rental income from jointly owned property is capital gains
V1596-26
Hotel industry rental services classified as economic activity income
V1556-26
La titularidad de rendimientos y ganancias se determina según las normas de titularidad jurídica y las pruebas aportadas
V1571-26
Energy efficiency subsidies under RD 691/2021 exempt from IRPF
V1590-26
La comunidad de bienes está obligada a retener IRPF si los servicios recibidos se califican como rendimientos de actividades profesionales
V1519-26
Análisis de la aplicación de deducciones por espectáculos en entidades acogidas a la Ley 49/2002
V5031-26
Charities under Law 49/2002 may claim live performances deduction
V5029-26
Earnings from a association's object are exempt if not from economic activity
V5030-26
Las cuotas, subvenciones y donaciones de una asociación sin ánimo de lucro pueden estar exentas si no derivan de una actividad económica
V5024-26
Fiduciary compensation bodies are VAT and corporate tax payers
V5022-26
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
Municipal energy efficiency subsidies may be exempt from IRPF under RD 853/2021
V1370-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Income from remote work in Spain is taxed in Spain; Portuguese employer not required to withhold if no presence in Spain
V1339-26
Rents from economic activities of a non-profit association are subject to Corporate Tax
V5006-26
Losses from real estate activities can be offset by profits from a new commercial activity
V5005-26
Orden HAC/529/2026, de 7 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2025, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se estab
BOE-A-2026-11583
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Salaries of a Spanish remote worker for an Irish company are only taxed in Spain
V1295-26
Fiscal exemptions for PNUD contracts not available without official status
V1294-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
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