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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Nomina embargada can be paid from a third party account if administrative amount is first deducted
V5207-26
Owners of a property community are jointly and severally liable for tax debts
V0688-26
Representative of non-established entities remains jointly liable for invalid VAT refunds
V2362-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
IVA rate to be corrected from 4% to 10% if rental conditions not met
V1146-22
Tax liability of a representative depends on their status and role as payment mediator
V1472-21
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V0589-21
Indemnification for wrongful dismissal paid by a sub-concessionary company is exempt up to legal limits
V1512-20
Un depositario central de valores extranjero representado en España debe cumplir obligaciones de retención e información
V0234-19
The obligation to declare IRNR falls on the one who receives the income or on jointly liable parties
V1696-18
Los miembros no residentes de una entidad en régimen de atribución de rentas que desarrolle una actividad económica tributarán en España con establecimiento permanente
V4922-16
Aplicación de la inversión del sujeto pasivo en la entrega de móviles, consolas, portátiles y tabletas digitales
V0008-16
Voluntary representation does not imply joint or subsidiary liability
V0616-15
Purchase of football player federal rights not subject to retention by buyer
V2164-14
Fiscal representative of a non-resident entity not jointly liable unless acting as payer or manager
V0349-14
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