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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Software revenue recognised according to accounting period and progress
V5014-26
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
Advertising campaign revenues imputed based on accounting progress in Corporate Tax
V0264-26
Loss expenses deductible under Corporate Tax if accounting and documentation rules are met
V0255-26
Online course revenues must be recognised based on performance and accounting rules
V0254-26
Amendments to payment schedules allow revenue recognition under new due dates if operating conditions are met
V0146-26
Rental income-linked contingent payments may increase fixed asset value
V0046-26
Income from property sale arises upon transfer of control under accounting rules
V2116-25
Imputation of non-recoverable subsidies depends on purpose and accounting rules
V1531-25
Subsidies for specific expenses are taxed as business income
V0380-25
Payouts from betting do not reduce turnover, but are operating expenses
V0289-22
Condiciones de deducibilidad de los gastos en el Impuesto sobre Sociedades según la normativa contable y tributaria
V1490-18
Accounting and tax requirements apply to the consolidated group for determining individual tax bases
V2751-16
Deducibilidad del IVA en servicios de asistencia jurídica y tratamiento de la condena en costas
V1548-16
Tratamiento del IVA en la condena en costas y requisitos para su deducción
V1111-16
Tax treatment of subsidies for non-residents depends on purpose and accounting rules
V1838-15
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