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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
IVA deductions possible for eliminated quotas in final settlement if less than four years since due date
V5424-26
Expenses incurred before starting professional activity are not deductible
V5268-26
Minimum disability benefit not applicable if disability grade lost after tax period end
V5393-26
Travel agencies' special regime applies to packages including transport, accommodation and entertainment
V5235-26
Farmer excluded from special regime must issue rectification invoices to charge VAT
V5223-26
Penalty for trip cancellations subject to VAT if based on actual costs
V5215-26
Certificate of residence from the preceding year can be used to justify tax exemption
V5219-26
Deductibility of remuneration for a non-resident administrator
V5194-26
Revenue recognition for services depends on the transfer of control and accounting accrual, not on invoicing
V5083-26
Fiscal imputation of non-compete indemnity can be proportionate according to accounting recognition
V5068-26
Rental seat costs for customer loyalty are deductible up to 1% of turnover
V5050-26
La condición de guardador de hecho no permite aplicar el mínimo por descendientes ni por discapacidad a una hermana
V1601-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
VAT arises on transfer of intangible assets regardless of final price
V1523-26
IVA can be charged to customers via amended invoices after exit from agricultural special regime
V1481-26
VAT must be settled in the period of incurrence, regardless of invoice issuance date
V1446-26
The right to VAT deduction arises at the time of accrual and may be exercised in subsequent periods in accordance with legal requirements
V1441-26
Gastos from withdrawn amounts must be assigned to the affected exercise if accounts have not yet been prepared
V5019-26
Property consortia must charge VAT on third-party pool usage
V1430-26
IVA in legal services devenged upon judicial procedure completion
V1427-26
The amount for unjust enrichment constitutes service consideration
V1400-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Payments for administrative services under verbal agreement are subject to VAT as consideration
V1397-26
Software revenue recognised according to accounting period and progress
V5014-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Death grant with immediate transmission deemed acquisition for ISD, no capital gain in IRPF
V1309-26
Deathbed gift with immediate transfer does not create patrimonial gain in IRPF
V1308-26
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
Importation of multi-use fragrances exempt from e-liquid tax
V1252-26
IBI refunds must be included in the corporate tax base of the year in which the credit right arises
V1146-26
Actions inherited must be included in IP and ITSGF taxable base
V1150-26
IVA due at time of placing goods at customer's disposal
V1119-26
Incorrectly charged VAT does not constitute a tax obligation but a private credit
V1090-26
Return of a vehicle without exercising purchase option incurs no VAT or invoicing obligation
V1057-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Advance payments for exports trigger VAT liability but exemption applies if conditions met
V1058-26
Deductibility of renting payments in corporate tax and VAT based on vehicle use and classification
V1045-26
NIF required for accommodation invoices unless simplified and under €400
V0950-26
Oposiciones tribunal: earnings taxed in year of exigibility
V0926-26
No possible to offset income indemnification against repair expenses
V0940-26
Invoice issue date is the date of actual issuance; emission period extends to the 15th of the following month
V0897-26
IIVTNU period starts from acquisition by marital property society
V0875-26
Summary entries for invoices can be made if invoices are simplified and meet specific requirements
V0849-26
Death bequests are treated as inheritances and can be accumulated if transferred within four years
V0823-26
Death grant taxed as succession and accumulable if within 4 years
V0822-26
Cash-out of a long-term incentive plan deductible in the year provision is made
V0812-26
Cash bonus plan expenses deductible in year of application
V0818-26
Value appreciation period starts from property acquisition date
V0814-26
Extraordinary bonuses and variable remuneration deductible under IS if conditions met
V0813-26
Vehicle taxi operator under simplified regime may declare investment charges in any quarter or in the final period
V0791-26
Loan participation forgiveness between group companies recorded as distribution and capital contribution
V0784-26
Improvements to a home before delivery qualify for 10% VAT rate
V0780-26
Possibility of applying fiscal neutrality to non-monetary contributions to a property community
V0773-26
Indemnifications from contract termination are taxable as income
V0756-26
The write-down of an asset to settle debt generates operational and financial results in Corporate Income Tax
V0689-26
Surface right creation on land subject to 21% VAT
V0676-26
Insurance indemnity must be recognised in the accounting period of its accrual, unless it falls under the instalment operations regime
V0657-26
Urbanistic development rights as urbanisation costs payment are subject to VAT
V0634-26
Sales revenue from books after retirement is deemed business income
V0586-26
Aromatic olive oil taxed at 10% due to being a different product
V0504-26
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