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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 171 results.
Deductibility of study expenses depends on link to economic activity
V5358-26
Expenses incurred before starting professional activity are not deductible
V5268-26
Deduction for investment in new assets possible for property used in business
V5385-26
Commercialisation of own photographic works requires group 869 IAE registration
V5188-26
Voice training exempt from VAT only if courses are in official study plans
V5192-26
Calligraphy and topography classes exempt from VAT only if included in official study plans
V5190-26
Daycare services taxed at 10% VAT if classified as social assistance but fail exemption criteria
V5193-26
Training activity subject to VAT unless exempt based on provider and subject matter; invoice required if recipient is a business
V5172-26
Mindfulness and natural techniques subject to VAT except for private lessons in official subjects
V1688-26
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
Epígrafe 967.2 allows Pilates courses within an enterprise, maintaining objective estimation
V1610-26
Driving instruction as a self-employed activity excludes objective estimation
V1548-26
La deducibilidad del IVA de una autocaravana requiere acreditar su afectación exclusiva a la actividad profesional
V1529-26
Sexual therapy and counselling services taxed at 21% or 10% depending on nature
V1489-26
10% VAT rate applies to services of artists and technicians provided to theatre and music event organisers
V1434-26
Reinvestment exemption requires mandatory domicile change for habitual home
V1312-26
Artistic research grant exempt from VAT and treated as income from economic activity
V1311-26
Personal trainers with corporate structure must pay corporate activity tax
V1288-26
Plastic arts workshops exempt from VAT if courses in study plans
V0958-26
Yoga instructor training exempt from VAT, but yoga practice is not
V0957-26
Educational re-education services may be VAT-exempt
V0885-26
Beauty salon operation requires tax registration under heading 972.2
V0873-26
Theatre teaching may be exempt from VAT depending on whether delivered as a professional or by an educational entity
V0781-26
The professional must invoice the sports club, not the members, as the legal recipient
V0779-26
Leadership courses exempt from VAT only if based on official curricula and meet IAE requirements
V0740-26
Massage techniques training exempt from VAT only if listed in official study plans
V0738-26
Professional activity by self-employed status requires IAE registration regardless of residency
V0729-26
Professional poker player only carries out economic activity under IAE if managing third-party funds
V0661-26
Sole proprietors under simplified direct estimation need not register books in Commercial Registry
V0587-26
Literary analysis deemed professional activity under IAE
V0530-26
Commission income from a foreign company may be taxed as professional earnings
V0470-26
Dance classes exempt from VAT depend on whether activity is professional or commercial
V0387-26
IAE registration depends on whether activity is carried out individually or through an enterprise
V0381-26
Travel advice and support service classified as professional activity
V0379-26
Self-employed psychologist must register in IAE Section Two
V0315-26
Professional representation in notarial procedures taxed under IAE section 799
V0307-26
VAT exemption for teaching services depends on professional or business activity
V0274-26
Education services may be VAT-exempt depending on whether provided as a professional or as a company
V0267-26
Consulting and IT services must pay first section IAE rates if carried out through an enterprise
V0239-26
The VAT liability of services provided by partners to their company depends on the existence of independence and own means
V0112-26
VAT liability of services from partners to their company depends on independence and own resources
V0115-26
VAT liability of services from partners to their company depends on independence or dependency
V0114-26
Chess classes provided by a self-employed individual are subject to VAT as they are not considered private lessons or exempt sporting services
V2606-25
Massage and beauty training subject to VAT unless specific exemption conditions met
V2630-25
Application of 10% reduced VAT rate to disc-jockey services under specific conditions
V2631-25
The occasional sale of handicrafts online may be subject to VAT if there is an intention to intervene in the market
V2419-25
Medical assistance services exempt from VAT
V2408-25
Personal administrative services classified as professional activity
V2370-25
IAE classification depends on whether labour orientation is training or professional advice
V2289-25
Self-employed consultancy and training activities must be taxed in Section Two of the Tariffs
V2292-25
To access the Balearic investment reserve, commercial accounting is required
V2203-25
50% VAT assumption presumed for tourist vehicles unless proven otherwise
V2126-25
Live online teaching may be VAT-exempt if classified as educational service
V2097-25
Obligación de alta en el IAE para actividades profesionales esporádicas y exención por condición de persona física
V2107-25
Tax classification depends on whether activity is carried out personally or through a business entity
V2094-25
Primes of civil liability insurance can be deducted after cessation of professional activity
V1675-25
Presumption of 50% VAT deductibility for passenger vehicles used in professional activity
V1575-25
Professional training activities subject to 21% VAT unless meeting particular classes exemptions
V1496-25
The deductibility of VAT and Personal Income Tax for training depends on the use for business purposes and the correlation with income
V1473-25
Chess classes by self-employed persons subject to 21% VAT
V1353-25
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