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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
Resolución de 14 de abril de 2026, de ICEX España Exportación e Inversiones, E.P.E., por la que se publica el Convenio con Seopan Asociación de Empresas Constructoras y Concesionarias de Infraestructuras, para la organización de una jornada técnica del sector de la construcción a celebrar en Málaga los días 23 y 24 de abril, en el marco de EIC Spring Conference & General Assembly 2026.
BOE-A-2026-9031
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
Expenditure subsidy not subject to VAT
V0675-26
Resolución de 26 de diciembre de 2025, de la Delegación del Gobierno en las Sociedades Concesionarias de Autopistas Nacionales de Peaje, por la que se publica el Acuerdo del Consejo de Ministros de 23 de diciembre de 2025, por el que se aprueba la resolución complementaria para liquidar el contrato y determinar la responsabilidad patrimonial de la Administración del contrato de concesión administrativa para la construcción, conservación y explotación de la autopista de peaje R-4, de Madrid a Oca
BOE-A-2026-3194
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Foundation managing public building undertaking rehabilitation: criteria and passive investment application
V2306-24
Dividends from image licensing society not taxable in IRPF if special regime already applied
V1312-22
Indemnification for wrongful dismissal paid by a sub-concessionary company is exempt up to legal limits
V1512-20
Business succession does not imply two payers for IRPF declaration
V3189-19
Water supply refactoring by a council to a concessionary company is subject to 10% VAT
V0509-17
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