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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica el Convenio entre el Ministerio de Igualdad y el Instituto Nacional de Estadística, O.A., sobre el acceso a la base padronal del Instituto Nacional de Estadística a través del Servicio Web Secopa, en el ámbito de la Dirección General para la Igualdad real y efectiva de las Personas LGTBI+.
BOE-A-2026-7678
No obligation to file Model 720 if foreign assets below 50,000 euros
V0162-26
A transaction is any business operation recorded in accounting, invoicing or management systems
V0849-25
Inheritance communities are entities without legal personality entitled to their own Tax Identification Number
V2536-24
Being an authorised signatory on a bank account does not, in itself, trigger tax liability
V2373-24
Loss from crypto scam computable in IRPF if proven
V1828-24
Local authority tax decisions are governed by local finance regulations rather than the General Tax Law
V1763-24
Formal tax obligations of a Spanish SL receiving a loan from a US entity: general ruling on the regime under Article 29 LGT
V1664-24
The one-year period to resolve economic-administrative appeals begins from the date of filing
V0158-24
Plazo for notifying a resolution after retroactive actions counted from notification of annulment
V2437-23
Municipalities may use direct or indirect estimation methods to verify actual construction costs
V2430-22
The surcharge for late filing shall be 1% if the new wording of Article 27 LGT is applied
V1731-22
Municipalities must follow value verification procedures if they disagree with declared values
V1128-22
Co-owners of a property may request a split in waste collection tax payments if they meet LGT requirements
V3281-20
Commencement of an absolute nullity proceeding does not result in the loss of penalty reductions
V3103-20
The €120,000 limit for contradictory expert appraisal applies to the difference in values between experts
V3024-20
25% reduction applicable to penalties derived from a notice of disagreement
V2798-20
Diversity consultancy services are not exempt from VAT
V2816-19
Homeowners' associations are not required to request tax compliance certificates
V0994-18
Awarding entities cannot change the taxpayer of a fee through private agreements
V0633-18
Failure to comply with attachment orders may lead to joint and several liability for debt payment
V0185-18
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