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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Accommodation, catering and golf are separate services with distinct tax rates
V5401-26
Operating leases of vessels considered services, not goods delivery
V5246-26
Se puede aplicar la reducción del 40% en planes de pensiones y mutualidades si se cumplen los plazos de la contingencia
V5156-26
La exención de rentas de planes de pensiones requiere que las aportaciones se hayan realizado bajo el régimen especial
V5139-26
Resolución de 23 de junio de 2026, de la Secretaría de Estado de Derechos Sociales, por la que se publica el Acuerdo del Consejo Territorial de Servicios Sociales y del Sistema para la Autonomía y Atención a la Dependencia, de 15 de junio de 2026, por el que se afirma un mapa global de los servicios y prestaciones de los sistemas públicos de servicios sociales en España, se identifica el listado del conjunto de servicios y prestaciones mínimo común y sus características básicas, y se establece e
BOE-A-2026-14002
Resolución de 23 de junio de 2026, de la Dirección General de Atención Humanitaria y del Sistema de Acogida de Protección Internacional, por la que se establece la planificación estructural de prestaciones, actuaciones o servicios para el programa de atención humanitaria para su gestión mediante acción concertada.
BOE-A-2026-13877
Cemetery services by a municipal commercial society are exempt from VAT
V1680-26
Resolución de 18 de junio de 2026, de la Dirección General de Atención Humanitaria y del Sistema de Acogida de Protección Internacional, por la que se establece la planificación de prestaciones, actuaciones o servicios estructurales para el sistema de acogida en materia de protección internacional para su gestión mediante acción concertada.
BOE-A-2026-13362
Economic benefits for child protection in La Rioja may be IRPF exempt
V1653-26
La reducción del 40% por rescate de planes de pensiones puede aplicarse a prestaciones de distintos planes en ejercicios diferentes
V5039-26
La reducción del 40% por aportaciones anteriores a 2007 solo puede aplicarse a una de las prestaciones percibidas por la misma contingencia
V5034-26
Aplicación de la inversión del sujeto pasivo en servicios de intermediación prestados por entidades no establecidas
V1407-26
Fiscal benefits for disability pension plans not applicable to general pension contributions
V5010-26
40% reduction possible for pre-arranged contributions with over 10 years' age if deadline met
V5008-26
Reduction of 40% not applicable to contributions after 2006
V5002-26
Claiming two Social Security pensions does not imply two payers
V1132-26
Mobile top-ups via web may be subject to VAT based on SIM card location
V1096-26
No obligation to file IRPF if earnings and other income do not exceed legal limits
V1083-26
Pensions from consolidated rights before 1992 taxed as work income with reduction
V1050-26
40% pension reduction depends on timing of retirement contingency
V0992-26
75% of banking mutual aid contributions treated as earnings from work
V0896-26
Exemption not applicable if beneficiary is not the disabled participant
V0797-26
In-kind remuneration via salary reduction may be subject to VAT as a chargeable benefit
V0783-26
Pensions-related insurance benefits taxed as employment income
V0694-26
Public pensions and state passive class pensions: initial amount caps and 2026 revaluation
BOE-A-2026-6977
Swimming pool and swimming courses services taxed at 21% VAT, except where exempt
V0671-26
Pensions for disabled persons: exemptions under special regime
V0631-26
Innovation technology deduction not applicable to machinery improving production process
V0626-26
Pensions from collective insurance deemed income without 30% reduction
V0614-26
Contributions to pension plans allowed after retirement if no pension payment has started
V0608-26
6 months for companies in Basque Country to transfer family benefits management to regional authorities
BOE-A-2026-5308
Orden TMD/174/2026, de 2 de marzo, por la que se publica el Acuerdo de la Comisión Mixta de Transferencias Administración del Estado-Comunidad Autónoma del País Vasco, de 16 de enero de 2026, de establecimiento del Convenio previsto en la disposición transitoria quinta del Estatuto de Autonomía para el País Vasco para la asunción por la Comunidad Autónoma del País Vasco de la gestión de las prestaciones familiares en su modalidad no contributiva y del subsidio por nacimiento y cuidado de menor d
BOE-A-2026-5310
Constitution and redemption of consigned census exempt from VAT
V0506-26
Commission income from a foreign company may be taxed as professional earnings
V0470-26
Reduction of 40% not applicable if EPSV benefits are received as income
V0371-26
Delays in previous year benefits must be included in a supplementary self-declaration of the relevant year
V0223-26
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Municipal birth subsidy exempt from IRPF
V0149-26
Resolución de 12 de enero de 2026, de la Mutualidad General de Funcionarios Civiles del Estado, por la que se publica el Convenio por el que se formaliza la encomienda de gestión a la Xunta de Galicia, en materia de apoyo técnico-sanitario en la gestión de prestaciones sanitarias.
BOE-A-2026-1238
Resolución de 26 de diciembre de 2025, de la Subsecretaría, por la que se publica la Adenda de prórroga al Convenio entre el Instituto Social de la Marina y el Servicio Público de Empleo Estatal, O.A., para establecer el intercambio de información a efectos del reintegro en vía ejecutiva de las prestaciones por desempleo indebidamente percibidas o por responsabilidad empresarial.
BOE-A-2026-404
Integración en la base imponible de las prestaciones de mutualidades de previsión social según la Disposición Transitoria Segunda de la LIRPF
V2600-25
Delivery of additional items at the same price as the mobile constitutes an onerous transaction
V2623-25
Pension plan benefits under general regime do not benefit from disability exemption
V2507-25
Private pension withdrawal by an Indonesian resident may be taxable in Spain under IRNR
V2411-25
Social security benefits from mutualities taxed as employment income
V2406-25
Pension plan and public pension benefits taxed only in the recognised beneficiary
V2381-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases
V2332-25
40% reduction for prior contributions can apply only once per contingency
V2317-25
Exemption not applicable to pension plan rental income under general regime
V2282-25
Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions
V2231-25
Benefits from the Swiss Second Pillar received through a vested benefits account are taxed in Spain as income from employment
V2090-25
Council may be deemed an entrepreneur for rehabilitation works
V2048-25
40% pension reduction possible for dependents if benefits paid as capital within legal periods
V1920-25
VAT liability for water distribution services and treatment of levies
V1757-25
Benefits from professional social mutualities taxed as income from work if contributions reduced taxable base
V1600-25
75% of Banco Mutuality pension deemed as income from work
V1599-25
40% reduction applicable only once per contingency in the same pension plan
V1546-25
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
Banking Mutualities' benefits from 1967-1978 counted as 75% work income
V1356-25
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