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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
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
Services of mediation for non-resident enterprises are exempt from VAT
V0182-26
UK residents' employment income not taxable in Spain if work not carried out in Spain
V2527-25
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
España puede gravar los sueldos de un residente en Italia por el trabajo realizado físicamente en territorio español
V2492-25
El rescate de planes de pensiones por residentes en México puede tributar en España o solo en México según el Convenio
V2494-25
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Requisitos para aplicar el régimen especial de tributación del artículo 93 de la LIRPF por desplazamiento laboral
V2456-25
Distance workers eligible for special tax regime without international work visa
V2460-25
España puede gravar las rentas del trabajo de un residente en Alemania si el trabajo se realiza en territorio español
V2340-25
No obligation to declare foreign earnings from overseas work
V2342-25
Obligación de identificar al destinatario en facturas de entregas de bienes realizadas en territorio español
V2303-25
Training services for Mexican employees subject to VAT if recipient is based in Spain
V2179-25
Un no residente debe tributar en España por una donación de dinero situada en territorio español
V2129-25
Posibilidad de mantener el régimen especial de la LIRPF tras cesar en la relación laboral y asumir la administración de una entidad
V1892-25
El cónyuge acogido al régimen especial de la Ley Beckham debe presentar la declaración correspondiente
V1852-25
The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory
V1112-25
It is possible to maintain the Beckham regime after a temporary unemployment period
V1102-25
Outsourced portfolio management services may be VAT liable if effectively used in Spain
V1007-25
German entity liable for plastic packaging tax on intracommunity acquisition
V0929-25
Foreign-administered Spanish companies not required to appoint a Spanish representative
V0787-25
Tax obligation to file Model 720 depends on fiscal residency in Spain
V0751-25
El donatario no residente tributará en España por obligación real si el dinero está situado en territorio español
V0586-25
End of employment leads to exclusion from special tax regime
V0473-25
Spain may tax the income of orchestras resident in Austria or the Netherlands performing in Spanish territory under certain conditions
V0021-25
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