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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 42 results.
UK professional can opt for Beckham regime if moving to Spain for a labour contract
V5374-26
Se puede mantener el régimen especial del artículo 93 de la LIRPF teniendo dos relaciones laborales en España
V5132-26
Exemption from dismissal payment applies only to years of actual service
V1342-26
Income from remote work in Spain is taxed in Spain; Portuguese employer not required to withhold if no presence in Spain
V1339-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Reduction for start of activity possible if income from new employer is less than 50% of previous one
V0761-26
Exemption for foreign work depends on recipient entity being non-resident in Spain
V0472-26
Employer-paid professional fees deemed as in-kind remuneration
V2188-25
Sujeción al IVA de los servicios de mediación deportiva según la ubicación del club empleador
V1753-25
Employer-paid professional fee deemed as cash remuneration
V1611-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
Life insurance mixed policy in Germany with employer premiums: survival benefit taxed in Spain as movable capital income under CDI ES-DE
V2466-24
Indemnization for unjust dismissal agreed in judicial conciliation: IRPF exemption and local council retention obligation
V2353-24
Mobile rental and flat rates may be in kind or cash remuneration depending on nature and agreement
V1387-24
Exemption for foreign work not applicable if employer is in a tax haven
V3357-23
Tax exemption for foreign work depends on fiscal residency and specific requirements
V3240-23
Salaries of a remote worker resident in Spain are taxable in Spain unless work is also carried out in the UK
V2883-23
Possibility of opting for the special regime under Article 93 of the LIRPF due to work-related relocation
V2798-23
Can residents opt for the special regime under Article 93 of the LIRPF?
V2797-23
Change of employer does not exclude Beckham tax regime
V2737-23
Foreign work exemption depends on tax residency and employer type
V2417-23
Fiscal residence in Spain determined by physical presence or economic interest centre
V1277-23
Tax declaration obligation depends on fiscal residency and income limits
V1163-22
Travel and weekend days included in foreign work tax exemption period
V1696-21
Fiscal residency depends on presence in Spain or centre of interests; exemption for foreign work excludes tax havens
V0626-20
Salaries earned by a Spanish resident working in the Netherlands may be taxable in the Netherlands
V0427-20
Proportional distribution of non-specific remuneration for foreign work exemption
V0730-19
Cálculo de la exención de la indemnización por despido según los años de servicio prestados
V3080-18
UK national can apply for special tax regime under LIRPF if displaced due to employment with Spanish employer
V2538-18
Foreign work exemption requires income to be labour earnings from a non-resident entity
V1625-18
La exención por trabajos realizados en el extranjero no es aplicable si la entidad empleadora reside en un paraíso fiscal
V0638-18
El cambio de empleador puede permitir mantener el régimen especial de la LIRPF bajo ciertas condiciones
V2478-17
La residencia fiscal y la exención por trabajos en el extranjero dependen de la permanencia y la naturaleza de la entidad empleadora
V2897-16
Obligation to retain IRNR for pilots resident abroad flying routes with Spain
V1205-16
Change of employer within the same group does not exclude special displaced worker regime
V1964-15
Exemption for foreign work not applicable if employer is Spanish resident
V2846-14
Exemption for foreign work does not apply if employer is a Spanish resident entity
V2359-14
Exemption for foreign work not applicable if employer is a Spanish resident entity
V2272-14
Exemption for foreign work does not apply if employer is Spanish resident
V2271-14
Exemption not applicable for foreign work carried out for own public employer
V1493-14
Exemption from IRPF for foreign work under certain conditions
V0660-14
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