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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 43 results.
UK Royal Mail service pensions taxed exclusively in Spain
V5318-26
Canada may tax a Spanish tax resident's salary if they stay in the country for more than 183 days
V1669-26
Medical non-residents' fees for services used in Spain are fully taxable
V1667-26
Las remuneraciones de empleados de consulados españoles en EE.UU. tributan en EE.UU. bajo condiciones de residencia y nacionalidad
V1569-26
Fiscal exemptions for PNUD contracts not available without official status
V1294-26
Cement derivatives sector to apply new wage tables from 1 January 2026
BOE-A-2026-10103
Rendimientos attributed by a transparent entity not exemptable in wealth tax
V0895-26
Administrator and board member remuneration generally exempt from VAT
V0680-26
Fish and seafood preservation firms: 3 months to apply 2025 wage tables
BOE-A-2026-6388
UK residents' employment income not taxable in Spain if work not carried out in Spain
V2527-25
Grants for academic externals counted as income
V1838-25
Taxation of consular staff salaries depends on fiscal residency and nature of stay
V1395-25
Payments for training under club organisation may be considered income from work
V1171-25
Spanish citizen resident in France taxed only in Spain on public pension
V0792-25
Administrator remuneration in holding companies subject to VAT
V0234-25
German official with dual nationality: tax exclusive to Spain on CDI remuneration
V2450-24
Spanish company must withhold 24% IRNR on UK-resident manager's remuneration
V2128-24
Public pensions of a Civil Guard member residing in France are taxed exclusively in Spain
V3254-23
Earnings of OSPAR employee taxed in Spain if fiscal resident
V1106-23
Dismissance payments are taxable in Spain if earned from work carried out in Spain
V0753-21
Tax liability of service partners depends on dependency or independence relationship
V0272-21
Requirements for non-monetary contributions and IP exemption under special regime
V2407-20
Las remuneraciones por trabajos realizados en Francia pueden tributar en ambos países según el Convenio de doble imposición
V0670-19
Requirements for frontier worker status between Spain and France
V2989-18
La tributación de las remuneraciones de un empleado consular en EE. UU. depende de su residencia fiscal
V0786-18
Remuneration of Cuban researcher exempted by agreement not subject to retention in Spain
V1733-17
La exención en el Impuesto sobre el Patrimonio por participaciones en una holding puede incluir remuneraciones percibidas en entidades filiales
V0533-17
Fiscal residence of an EUIPO national determined by Spanish internal rules
V0429-17
Experts' EU payments taxed as worldwide income
V0229-17
Tratamiento fiscal de las remuneraciones del personal de la Embajada de Turquía según su residencia y nacionalidad
V4925-16
Exemption in Wealth Tax limited to holding where no direct ownership in subsidiaries
V3715-16
Donor retains 95% reduction on inheritance tax if not exercising directorial functions in subsidiary companies
V3055-16
Patrimony tax exemption possible if director remuneration paid by Spanish subsidiaries
V2025-16
Access to wealth tax exemption and family business reduction
V1823-16
Exclusion of subsidiary salaries not applicable without direct ownership
V1406-16
Obligación de retención de IRNR por remuneraciones de pilotos residentes en el extranjero en vuelos con origen o destino en España
V1204-16
Earnings from work in Portugal may be subject to Portuguese taxation
V0034-16
Directorial remuneration exemption requires it to constitute majority of earnings
V3334-15
Possible access to wealth tax exemption if a resident entity pays a non-resident director's remuneration
V3299-15
Japanese public school teachers' pay only taxable in Japan if Japanese nationals
V2616-15
Japanese public school teachers posted to Spain only tax in Japan
V2617-15
IRNR retention applies to Spanish public officials working in Uruguay
V0570-14
Belgian nationals working in Spain's diplomatic mission may be taxed there
V2186-05
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