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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 52 results.
Cálculo de la retención de IRPF: aplicación de la regla general para retribuciones fijas y variables previsibles
V0131-26
El arrendamiento de terreno rústico para una antena puede ser compatible con el régimen simplificado de IVA y su tratamiento en IRPF dependerá de su naturaleza
V2059-25
Los herederos de derechos de autor deben repercutir IVA y pueden incluir la retención de IRPF en factura
V1834-25
Mixed service and property contracts may be exempt from IRPF retention
V1423-25
Canarian general indirect tax to be excluded from IRPF retention base
V0921-25
General retention procedure applies with 15% minimum rate for artists under special employment relationship
V0680-25
Delays in wage payments are not subject to IRPF withholding or Model 190 declaration
V0668-25
Payments to amateur players may be subject to IRPF withholding as income from work
V0556-25
Societies' advance payments deemed earnings from work
V0627-24
Self-employed must make IRPF withholding when paying professional invoices
V2612-23
No obligation to withhold IRPF on graphic arts invoices
V2548-23
La prestación de servicios de dirección de obra en la península a un cliente de Canarias está sujeta a IVA
V2277-23
Property owners' associations must withhold IRPF on payments to property managers
V1404-23
El arquitecto debe repercutir IVA al 21% en servicios de redacción de proyectos, ya que no constituyen ejecuciones de obra
V0572-23
Illustration classes may be exempt from VAT if conditions are met
V2633-22
No obligation to state IRPF retention on invoices
V1805-22
Property community must not withhold IRPF on capital income distributions
V1718-22
Condiciones para la obligación de retención de IRPF en los rendimientos de un tatuador
V1587-22
Entity may be fined for applying IRPF retention below legal threshold
V1426-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
Retention of IRPF on dividends paid to hereditary communities and adjacent inheritances
V3165-21
No refunding invoice required for unapplied IRPF retention
V3133-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Independent professionals subject to IRPF withholding if payer is a withholding obligor
V3576-20
A foreign company without a permanent establishment in Spain is not obliged to withhold IRPF on professional services
V2479-20
IRPF retention to continue during fiscal residency
V2123-20
Retention of IRPF required when paying professional income to a legal entity
V1829-20
Dismissal compensation not exempt if improvidence not recognised in SMAC or by judicial decision
V0603-20
Requisitos para la existencia de un establecimiento permanente según el Convenio España-Alemania
V2221-19
IRPF retention does not exempt from declaration if thresholds are exceeded
V1524-19
No retention of IRPF when a physical person pays a bailiff in a private context
V1176-19
No retention of IRPF when teaching takes place in a own establishment
V1123-19
Photographic reports under copyright assignment are considered professional income and subject to IRPF withholding
V0721-18
Personal Income Tax withholding obligation for foreign companies employing remote workers in Spain
V3286-17
No retention obligation if payer is a non-economic physical person
V3133-17
Sujeción al IPSI del arrendamiento de un inmueble en Ceuta y su relación con el IVA
V3017-17
No VAT or IRPF retention due to translation services to a Polish company
V2312-17
No retention of IRPF required for interest paid to private individuals without economic activity
V2274-17
La captación de clientes para seguros puede estar exenta de IVA si implica ponerlos en contacto con el asegurador
V1840-17
Procedure to regularise the tax withholding rate upon conversion of a fixed-term to an indefinite contract
V1810-17
No is there a legal obligation for a professional to include IRPF retention on invoices
V1357-17
No retention obligation when hiring a domestic worker by a physical person in a private setting
V1124-17
La extinción laboral obliga a regularizar el tipo de retención de IRPF
V1098-17
Las cesiones de derechos de autor de obras fotográficas por personas físicas están exentas de IVA y pueden calificarse como rendimientos del trabajo o de actividades económicas
V1067-17
Rents from a British LLP with a presence in Spain are subject to IRPF withholding
V0737-17
Los trabajadores pueden solicitar la aplicación de tipos de retención de IRPF superiores a los que resulten de la normativa
V0703-17
No obligation to withhold IRPF on professional fees paid by costs judgment
V4844-16
Share issuance to employees may be subject to IRPF retention if exemption conditions are not met
V4357-16
IRPF retention required on dividends distributed to shareholders
V4152-16
Payments for purchasing a insurance portfolio are exempt from IRPF retention
V3654-16
Sales of calves from a community of property to a commercial company are subject to a 2% retention
V3049-16
Non-profit association must retain IRPF on professional fees
V0040-16
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