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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 71 results.
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
Sales revenue from books after retirement is deemed business income
V0586-26
Economic income must be attributed to the accounting period in which it is earned, not generated
V0473-26
Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion
V0113-26
Income and retention imputation depends on the chosen temporal imputation criterion
V0598-25
Salary and wage expenses must be recognised following the temporal accrual principle for income
V0443-24
Professional service income must be recognised when accrued, unless the cash basis is elected
V0292-24
Professional income is recognised on an accrual basis or via the cash basis
V3084-23
Income following the cessation of professional activity must be declared as income from economic activities
V2916-23
The attribution of CAP subsidies depends on the temporal attribution criterion chosen by the taxpayer
V2222-23
Income and purchase limits for objective estimation are calculated based on temporal imputation criteria
V2496-22
Income and purchase limits for objective estimation and special VAT regimes determined by IRPF timing rules
V1797-22
Impairment losses on receivables cannot be deducted under the cash basis of accounting
V1621-22
RETA contributions from one year cannot be deducted in the following year; instead, the corresponding year must be amended
V1527-22
Legal costs cannot be deducted as capital losses if they are professional expenses
V1545-22
Upfront fees must be recognised based on accrual or cash basis accounting
V0466-22
Grants for first-time farmers are taxed as income from economic activities
V2996-21
Invoices from ceased activities are taxed for VAT on accrual and for IRPF based on the imputation criterion applied
V2605-21
CAP subsidies are taxed as income from economic activities and leases as real estate capital income
V1694-21
Flat-rate RETA subsidy is taxable as income from economic activity for IRPF purposes
V1668-21
Aid to mitigate loss of income is classified as income from economic activities
V1630-21
Grants to maintain economic activity are treated as income from economic activities for Personal Income Tax purposes
V1503-21
Subsidies to compensate for income are treated as income from economic activities for Personal Income Tax purposes
V1452-21
Subsidies to maintain economic activity are classified as income from economic activities for Personal Income Tax purposes
V1426-21
Grants to promote self-employment are classified as income from ordinary economic activities
V1297-21
Subsidies to offset expenses or maintain employment are taxed as income from economic activities
V1165-21
Subsidies to fund self-employed social security contributions are taxed as income from economic activities
V1082-21
Grants to promote self-employment are taxed as income from economic activities
V1018-21
Invoice recognition period depends on whether accrual or cash basis accounting is used
V0385-21
Legal fees are recognised in the tax year when the litigation ends and the amount due is determined
V3631-20
Economic activity grants are classified as income from economic activities
V2350-20
Agricultural income is recognised in the period of sale, unless the cash basis is elected
V2351-20
Subsidies for self-employed social security contributions are taxed as income from economic activities
V2204-20
CAP subsidies are recognised upon definitive grant approval, unless the cash basis is chosen
V2180-20
Grants for innovative entrepreneurs classified as business income and current grants
V2003-20
Subsidies to offset self-employed contributions are taxed as income from economic activities
V1685-20
VAT and Income Tax transactions must generally be declared in the period they accrue
V1655-20
Online course income classified as business income, subject to accrual or cash basis accounting
V1196-20
Grants for agricultural farm establishment are recognised in the tax year of their final resolution
V1063-20
Subsidies to offset expenses are imputed in the fiscal year of the final grant resolution
V0984-20
Income and withholdings are recognised based on the taxpayer's chosen accrual or cash basis
V0822-20
Current subsidies are recognised upon definitive award, unless the cash basis is chosen
V0721-20
Agricultural installation grants: recognition in the tax year of final resolution or upon receipt
V0726-20
Subsidies for self-employed social security contributions taxed as income from economic activity
V0622-20
Income from services provided over several years must be recognised using the accrual basis or degree of completion
V0609-20
Professional service fees are recognised based on either the accrual or the cash basis
V3392-19
Self-employed social security contributions are recorded when accrued, unless the cash basis is chosen
V2609-19
Income received in 2019 under the cash basis is attributed to the 2019 tax year
V1429-19
Allocation of economic activity grants and treatment upon death
V1361-19
Grants for starting businesses in rural areas are treated as income from economic activities
V1216-19
Product sales must be recorded in the year they occur, regardless of when payment is received
V2936-18
Income from professional services with deferred pricing is recognised when payments become due
V2850-18
Income from instalment-based economic activities is recognised based on the collectability of payments
V2545-18
Professionals may opt for the cash basis of accounting if specific accounting requirements are met and declared
V3001-17
RETA contribution differences must be attributed to the period in which they accrued, unless the cash basis is elected
V2520-17
The refund of fees received in excess must rectify the tax return of the fiscal year in which they were declared
V1814-17
CAP subsidies are recorded based on the taxpayer's choice of accrual or cash accounting methods
V1351-17
The limit on gross income for objective estimation is calculated according to the taxpayer's chosen temporal imputation method
V1201-17
Economic activity income may be taxed on a cash basis for IRPF if requirements are met
V0535-17
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