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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 42 results.
Resolución de 4 de septiembre de 2026, de la Secretaría de Estado de Justicia, por la que se publica el Convenio con la Comunidad Autónoma de La Rioja, para la prestación de servicios adicionales sobre las soluciones tecnológicas transferidas en el Convenio Marco de Transferencia de Soluciones Tecnológicas en materia de Justicia.
BOE-A-2026-19101
Resolución de 13 de mayo de 2026, de la Secretaría de Estado de Justicia, por la que se publica el Convenio con el Principado de Asturias, para la prestación de servicios adicionales sobre las soluciones tecnológicas transferidas en el Convenio Marco de Transferencia de Soluciones Tecnológicas en materia de Justicia.
BOE-A-2026-10718
Rental of homes exempt from VAT, but additional services are taxable
V0385-26
Holiday accommodation with complementary services may constitute an economic activity for exemption from Wealth Tax
V2444-25
Socia's remuneration for services other than administrator role deemed as earnings from work
V2192-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
IRPF: no retention for free administrator role, but tax on extra services
V1779-24
Tourist accommodation is classified as lodging services regardless of additional services provided
V1551-24
Tourist accommodation rentals require additional services or an employee to be classified as an economic activity
V1130-24
Coworking income does not constitute eligible SOCIMI income, but rather ancillary activities
V1885-23
Administrator remuneration classified as income from work
V1677-23
Council's home delivery food service subject to VAT
V1380-23
Home food delivery without additional services is classified as goods supply under the reduced rate
V0507-23
Renting of homes may be VAT-exempt if no hotel industry services are provided
V2608-22
Subletting accommodation to students with additional services is subject to VAT (10% or 21%)
V1095-22
Socio's remuneration for services other than administrator role deemed income from work
V0199-22
Mixed office rental contracts with additional services are not subject to IRPF withholding
V0109-21
Holiday rentals without additional services are VAT exempt and taxed as income from real estate assets
V3418-20
Revenues from work for a managing partner considered as income from labour
V2543-20
Subletting residential property for tourist use is taxed as income from movable capital for Income Tax purposes
V1844-20
No income tax withholding required for mixed office rental and service contracts
V1461-20
Subletting tourist accommodation without additional services taxed as income from movable capital
V1300-20
Las retribuciones de un socio administrador por sus funciones y por servicios adicionales son rendimientos del trabajo
V0950-19
Renting a coworking space with additional services is classified as an economic activity for Personal Income Tax
V0900-19
Electricity supply at charging points is the principal supply and subject to 21% VAT
V0807-19
Renting a coworking space with additional services is classified as an economic activity
V0734-19
No obligation to withhold Income Tax on payments for accommodation services to families
V0398-19
El alquiler de vivienda para uso turístico sin servicios hoteleros puede estar exento de IVA y tributar como rendimiento de capital en IRPF
V1651-18
El arrendamiento turístico sin servicios adicionales se califica como rendimiento del capital inmobiliario
V0154-18
Remuneration of directors and additional services provided by partners are income from employment
V3077-17
Socius remuneration for services other than administrative role deemed income from work
V0195-17
Administrator's remuneration considered as income from work in personal income tax
V3518-16
Administrator and partner services considered income from work
V3505-16
Remuneration for services other than administrative duties considered earnings from work
V3366-16
Tratamiento fiscal de las retribuciones de un socio administrador y de sus servicios adicionales
V2836-16
Administrator's remuneration is income from work and additional services are also work income
V2827-16
Administrative partner remuneration taxed as income from work
V0630-16
A partner's remuneration for services other than administrative role is treated as income from work
V3896-15
V2165-15
Revenues from management roles classified as income from work
V1879-15
Letting tourist property constitutes an economic activity if hotel services are provided or full-time staff employed
V1188-15
Short-term property rental deemed capital income without additional services
V1172-15
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