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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
The application of the prorata rule depends on the existence of differentiated sectors or mixed operations
V5432-26
VAT registration required for in-store and home delivery coffee services
V5434-26
Objective estimation in own activities and attribution rent entities
V5375-26
Self-publishing income classified as economic activity earnings
V5371-26
Panama architecture service withholdings deductible as international double taxation
V5381-26
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction
V5276-26
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
Intermediary real estate commission classified as business income
V5299-26
No reduction for economic activity income via community of goods
V5327-26
Fiscal residence in Spain determined by over 183 days' stay or economic interest centre
V5330-26
Calligraphy and topography classes exempt from VAT only if included in official study plans
V5190-26
Requirements for VAT exemption in private classes
V5203-26
Differentiated activity sectors possible if activities and deductions differ by more than 50 percentage points
V5159-26
Call centre with no commercial activity must be taxed under IAE heading 849.9
V5101-26
Must register in each IAE subheading for wholesale fruit and nut sales
V5096-26
Resolución de 10 de junio de 2026, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del ejercicio 2026 relativos a las cuotas nacionales y provinciales y se establece el lugar de pago de dichas cuotas.
BOE-A-2026-13930
Must register in parking category if parking service is offered, even if free
V5076-26
Clasificación en el IAE y régimen de IVA para la compraventa de réplicas de airsoft de segunda mano
V1663-26
Criterios de residencia fiscal en España y aplicación del Convenio con Emiratos Árabes Unidos
V1670-26
Criterios para la determinación de la residencia fiscal en España
V1646-26
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios
V1609-26
Los servicios de traducción pueden estar exentos de IVA si suponen una aportación personal y distinta de la obra preexistente
V1615-26
El tratamiento del IVA depende de si el vendedor está acogido al régimen especial de agricultura
V1608-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Hotel industry rental services classified as economic activity income
V1556-26
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
La calificación de rendimientos de actividades económicas como rendimientos del trabajo tras una inspección laboral
V1576-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
No surface element applied to 751.1 and 751.2 IAE rates
V1503-26
Requirements for deducting health insurance premiums for children in business activity
V1510-26
Clasificación en el IAE para actividades de corrección de textos, maquetación y servicios editoriales
V1517-26
The rental of housing for tourist use is classified under group 685 of the IAE, even if the holder is exempt from the tax
V1494-26
Sale of collectibles may be treated as business activity or as patrimonial gain
V1424-26
Surgical costs cannot be deducted as business expenses
V1353-26
Parking land rental subject to VAT, not exempt
V1360-26
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
Letting residential flats without hotel services classified as returns on movable capital
V1274-26
Rental and utility costs deductible proportionally for partially used property
V1153-26
Holiday home rental without hotel services classified as property income
V1173-26
Legal fees are income from economic activities
V1177-26
Cultural associations' income exempt if not from economic activity
V1040-26
Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity
V1025-26
Profit from the sale of a business is attributed based on legal ownership of transferred assets
V0989-26
Activities of a director other than administrative duties are deemed earnings from work
V0977-26
Plastic arts workshops exempt from VAT if courses in study plans
V0958-26
Course teaching considered work income unless own production means are organised
V0936-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
Investors in audiovisual productions can claim tax deduction
V0905-26
Resolución de 14 de abril de 2026, de la Secretaría General de Financiación Autonómica y Local, por la que se regula el procedimiento de compensación de los beneficios fiscales en las cuotas correspondientes al ejercicio 2026 del Impuesto sobre Bienes Inmuebles y del Impuesto sobre Actividades Económicas, por los daños causados por las inundaciones y otros sucesos acaecidos en diferentes municipios de las comunidades autónomas de Andalucía y Extremadura.
BOE-A-2026-8590
Property intermediation without own risk must be taxed under IAE section 834
V0810-26
Constitutional court suspends coastal and urbanism rules from April 3, 2026
BOE-A-2026-7556
Massage techniques training exempt from VAT only if listed in official study plans
V0738-26
30% reduction possible for judicial costs and success fees with generation period over two years if income is not habitual
V0719-26
Professional activity by self-employed status requires IAE registration regardless of residency
V0729-26
Vino base and sparkling wine production can be taxed under same rate
V0667-26
Professional poker player only carries out economic activity under IAE if managing third-party funds
V0661-26
Los profesionales que utilicen sistemas informáticos de facturación deben cumplir el Reglamento RSIF
V0658-26
Withdrawal of Order PJC/1353/2025 and key amendments to Royal Decree 1183/2020 and Law 9/2025
BOE-A-2026-6544
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