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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Deductibility of study expenses depends on link to economic activity
V5358-26
Self-publishing income classified as economic activity earnings
V5371-26
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
Income from surveys classified as capital gains under certain conditions
V5306-26
Incomes from participation accounts are financial income, not exempt dividends
V5248-26
Payments made in advance of IRPF before residency change can be deducted in IRNR
V5233-26
Day and 24-hour care income may be exempt if aligned with entity's purpose
V5180-26
Transport subsidies not subject to VAT
V5163-26
Las indemnizaciones por incumplimiento de contrato de arras se integran como ingresos o gastos según su devengo y la normativa aplicable
V5138-26
La base imponible debe determinarse según el devengo contable y no mediante un mecanismo para obtener un resultado nulo
V5119-26
Se puede aplicar el criterio de devengo y periodificación contable para imputar ingresos y gastos en el IS
V5120-26
Revenue recognition for services depends on the transfer of control and accounting accrual, not on invoicing
V5083-26
Compensation for wood sale not included in model 303 under agricultural special regime
V1640-26
Determinación del volumen de ingresos para el método de estimación objetiva
V1604-26
No es deducible el IVA de un móvil adquirido sin intención profesional inicial, aunque se afecte posteriormente
V1606-26
Rental income from jointly owned property is capital gains
V1596-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Calificación en IRPF de los ingresos por derechos de autor según la condición de autor o heredero
V1521-26
Payment to public selection tribunals deemed work income with general withholding
V1505-26
Charities under Law 49/2002 may claim live performances deduction
V5029-26
Farmer VAT special regime affected by family income under certain conditions
V1473-26
Procedure for refunding unjustly paid amounts for the Electricity Special Tax without actual supply
V1487-26
Software revenue recognised according to accounting period and progress
V5014-26
Rental property expenses deductible if linked to business activity
V1381-26
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
Autonomous communities: 3 months to modify tax transfer regime or lose tax refund rights
BOE-A-2026-11848
Surgical costs cannot be deducted as business expenses
V1353-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Rental income from rural property is charged when due
V1267-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Taxi expenses deductible if linked to economic activity
V1273-26
Contribution fees under special agreement with Social Security are deductible in personal income tax
V1287-26
Holiday home rental without hotel services classified as property income
V1173-26
Legal fees are income from economic activities
V1177-26
University study deductions depend on income correlation
V1123-26
Digital content services for Irish platforms exempt from Spanish VAT
V1106-26
No obligation to file IRPF if earnings and other income do not exceed legal limits
V1083-26
Cultural associations' income exempt if not from economic activity
V1040-26
Financial expenses can be deducted from rental income if linked to property rehabilitation
V0998-26
Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity
V1025-26
Activities of a director other than administrative duties are deemed earnings from work
V0977-26
4% VAT applies to official protection homes under certain conditions
V0956-26
Course teaching considered work income unless own production means are organised
V0936-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
No possible to offset income indemnification against repair expenses
V0940-26
Linked transactions between partners and entity must be valued at market value where professional services criteria are not met
V0903-26
Digital game sales via platform deemed electronic service
V0881-26
No applies special 1.5% usage tax regime
V0890-26
PPA price risk cover not subject to LIS Article 16 limits
V0864-26
Debt forgiveness between linked companies may create non-deductible expenses or taxable income
V0867-26
Scientific congress access income may be VAT-exempt if cultural social establishment criteria are met
V0798-26
Foundations may be considered entrepreneurs for VAT purposes based on their activities and income treatment
V0789-26
Reduction for start of activity possible if income from new employer is less than 50% of previous one
V0761-26
Objective estimation can be applied in the first year of activity regardless of income and purchase volumes
V0757-26
Indemnifications from contract termination are taxable as income
V0756-26
30% reduction possible for judicial costs and success fees with generation period over two years if income is not habitual
V0719-26
No mandatory IRPF declaration if earnings from two ministries and SEPE are below 22,000 euros
V0717-26
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