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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Reduction for start of activity not applicable if activity began before becoming tax resident
V5368-26
Deductibility of study expenses depends on link to economic activity
V5358-26
Reduction for start of activity applies only to first economic activity
V5350-26
Deduction for investment in new assets possible for property used in business
V5385-26
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
Holiday accommodation sales by a Canary Islands entity not subject to VAT if no permanent establishment
V5402-26
Expenses incurred before starting professional activity are not deductible
V5268-26
Reduction for start of activity applicable in second year if conditions met
V5293-26
No reduction for economic activity income via community of goods
V5327-26
No se incumple el requisito de permanencia de la RIC por la jubilación de otra actividad si se mantiene la actividad de arrendamiento de vivienda
V5336-26
New entities may apply 15% reduced rate if criteria met and not part of a group
V5236-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Contributor's share in proindiviso deemed non-monetary contribution and not an economic activity
V5232-26
Arrendamiento de inmuebles con subcontratación profesional puede constituir actividad económica
V5230-26
Entity status depends on whether more than half of assets are financial or non-economic elements
V5206-26
Differentiated activity sectors possible if activities and deductions differ by more than 50 percentage points
V5159-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Property rental can be considered an economic activity via outsourcing management
V5085-26
La reducción del 95% en el Impuesto sobre Sucesiones se mantiene si se conserva el valor de la adquisición
V5077-26
Purchase and distribution of lottery tickets without charge or profit is exempt from VAT and IAE
V1684-26
Subcontracting property management counts as economic activity
V5058-26
Cannot apply 15% reduced rate if no economic activity is carried out
V5049-26
Contributions to alternative mutualities deductible under conditions
V1650-26
Loss of land value cannot be charged until transfer occurs
V1617-26
La deducción por inversión en empresas de nueva creación requiere que la actividad no sea la gestión de patrimonio inmobiliario
V1618-26
Receipt of a subsidy without economic activity is treated as a patrimonial gain
V1623-26
Deducibilidad de los gastos de financiación en rendimientos de capital inmobiliario
V1629-26
Proportional deductions allowed for home expenses in economic activity
V1597-26
Rental income from jointly owned property is capital gains
V1596-26
Hotel industry rental services classified as economic activity income
V1556-26
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de elementos patrimoniales o ramas de actividad
V5037-26
Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de cuotas de comunidad de bienes
V5038-26
Commission for referring a client to a real estate agency is not professional activity and is not subject to retention
V1568-26
Requirements for deducting health insurance premiums for children in business activity
V1510-26
Earnings from a association's object are exempt if not from economic activity
V5030-26
Las cuotas, subvenciones y donaciones de una asociación sin ánimo de lucro pueden estar exentas si no derivan de una actividad económica
V5024-26
Sale of collectibles may be treated as business activity or as patrimonial gain
V1424-26
Requisitos para la deducción por adquisición de vehículos eléctricos
V1425-26
Rental property expenses deductible if linked to business activity
V1381-26
Loss of donation reduction if entity ceases economic activity
V5011-26
Surgical costs cannot be deducted as business expenses
V1353-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Rents from economic activities of a non-profit association are subject to Corporate Tax
V5006-26
Losses from real estate activities can be offset by profits from a new commercial activity
V5005-26
Artistic research grant exempt from VAT and treated as income from economic activity
V1311-26
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Taxi expenses deductible if linked to economic activity
V1273-26
Travel and accommodation costs for community meetings not deductible
V1278-26
Letting residential flats without hotel services classified as returns on movable capital
V1274-26
Dissolution of a community of property with economic activity taxed as a corporate transaction
V1138-26
Primes for illness insurance cannot be deducted if the policyholder is a society
V1178-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
Rental and utility costs deductible proportionally for partially used property
V1153-26
Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention
V1172-26
University study deductions depend on income correlation
V1123-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
New entities may apply 15% reduced tax rate if conditions met
V1114-26
Possibility of applying fiscal neutrality to the contribution of a business branch to a company
V1091-26
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