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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Professionals and entities: call for aptitude tests to become customs representatives
BOE-A-2026-16621
Claimants challenge negative valuation: registradora must respond within 15 days
BOE-A-2026-5962
Earnings from acting as a government representative in elections are considered income from work
V0272-26
The appointment of a fiscal representative in a community of heirs is governed by civil law
V0161-26
Incomes from subsidies deemed taxable capital gains
V0051-26
Representative of non-established entities remains jointly liable for invalid VAT refunds
V2362-25
Foreign-administered Spanish companies not required to appoint a Spanish representative
V0787-25
Tax administration competent to verify voluntary representation accreditation
V0494-25
Heirs or estate must declare VAT and issue rental invoices
V0231-23
A cadaveric estate must issue VAT invoices and withhold 19% IRPF
V3068-21
Lack of reciprocity prevents VAT refund for diesel purchased in Morocco
V2883-21
Legal representation of an association may fall on any physical person with a NIF
V2797-20
La obligación de nombrar representante en España depende de la existencia de actividad económica o rentas sujetas a tributación
V1888-20
Ownership condition determines foreign assets declaration obligation
V0576-20
Artist agents' services taxed at 21% VAT as not artist or technical services
V0113-20
Resident Spanish companies not required to appoint a Spanish representative
V0378-18
Un administrador no residente puede ser nombrado para una sociedad española
V1242-17
El plazo de prescripción del ITP en expedientes de dominio se computa desde la fecha del propio expediente
V0300-17
A non-resident providing services in Spain must appoint a representative and submit Form 210
V0233-17
Los miembros no residentes de una entidad en régimen de atribución de rentas que desarrolle una actividad económica tributarán en España con establecimiento permanente
V4922-16
Loss of dominant entity status ends fiscal group and requires new consolidation agreements
V2992-16
Requisitos para que una entidad no residente sea considerada dominante en un grupo fiscal
V1813-16
Commercial commissions may be taxed in Spain and Romania with a 5% maximum retention
V1404-16
The fiscal group does not cease if the dominant entity changes to a non-resident in Spain
V4137-15
Posibilidad de constitución de grupos fiscales bajo una entidad dominante no residente
V3443-15
Designación de la entidad representante en grupos fiscales con entidad dominante no residente
V3324-15
Tax consolidation groups with credit institutions may retain their regime in 2015
V1069-15
Voluntary representation does not imply joint or subsidiary liability
V0616-15
Fiscal representative of a non-resident entity not jointly liable unless acting as payer or manager
V0349-14
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