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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Medical non-residents' fees for services used in Spain are fully taxable
V1667-26
Owners in a property owners' community must declare rental income from common areas
V0534-25
The liability for VAT on operations involving Energy Saving Certificates (CAE) depends on the status of the subject as a business entity
V0076-25
Tenant may be obliged to withhold rent from common areas in a property owners' association
V0661-24
Clients must be identified in crypto operations regardless of amount
V0215-24
No retention obligation on rental income for private use by a non-obligated physical person
V2594-23
2% retention on agricultural invoices depends on payer being a withholding obligor
V1513-23
No obligation to withhold taxes from domestic employees' wages
V0366-23
Organist earnings subject to IRPF retention if payer is legally obliged
V2506-21
Un uncolegiado real estate agent must register as a professional and apply IRPF withholdings under certain conditions
V2188-21
No obligation to withhold IRPF on interest paid by employee to company
V2846-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
Photographic reports under copyright assignment are considered professional income and subject to IRPF withholding
V0721-18
La obligación de retener IRNR depende de si la entidad actúa como simple mediadora de pago o como pagadora de las rentas
V0367-18
No retention obligation when hiring a domestic worker by a physical person in a private setting
V1124-17
Property owners must withhold IRPF even if service provider does not state it
V3124-16
Non-profit association must retain IRPF on professional fees
V0040-16
Interest payments to EU investors may be exempt if payment mediation criteria are met
V0593-15
No obligation to withhold IRPF on household employee's salary
V0023-15
Return of contract bonds does not trigger IRPF retention
V3087-14
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