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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
Tratamiento fiscal de las rentas de un profesor en servicios especiales en EE. UU.
V1676-26
Services of an independent professional from Argentina cannot be taxed in Spain if rendered from Argentina
V1671-26
Professionals' income from Spain may be taxable under IRNR if a fixed base exists
V0899-26
La exención por organismo especializado de la ONU requiere la condición de funcionario, no de asesor
V0372-25
Consulting fees for WHO not exempt due to non-functional status
V0238-25
Airline's Canary base in Peninsula deemed permanent establishment for VAT
V2110-24
No obligation to withhold IRNR on independent services from Argentine residents
V0857-24
Payments to an Italian resident lecturer for conferences are not subject to retention in Spain if no Spanish fixed base exists
V3231-23
Translation services from Thailand without a fixed establishment in Spain are taxable only in Thailand
V2613-22
Income from consultancy services rendered to a Polish company is taxed in Spain as business earnings
V0104-22
Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians
V2965-21
Services rendered from a Spanish domicile by a Swiss resident may be taxable in Spain if a fixed base exists
V2119-21
Las rentas por dirección de conciertos y ensayos pueden tributar en España según el Convenio hispano-estonio
V2182-18
No retention on professional services; 5% copyright levy under Spain-Switzerland treaty
V1611-18
Exención de retención en la comisión pagada a un comisionista residente en México bajo el Convenio Hispano-Mexicano
V1398-18
La residencia fiscal se determina por el año natural completo y puede resolverse mediante el Convenio con Bélgica
V1247-18
Dividends from a Spanish company taxable in Spain at 15% for a French resident shareholder
V0966-18
No procede la retención a editores no residentes si existe convenio y no tienen establecimiento permanente en España
V0785-18
Las retribuciones de un consultor de la IFC pueden tributar en España si es nacional español o no ostenta la categoría de empleado/funcionario.
V2611-17
Un residente en Bélgica podría tributar en España por servicios profesionales si dispone de una base fija
V1710-17
Los servicios de ingeniería y asistencia técnica podrían no calificarse como cánones si no hay cesión de derechos preexistentes
V1071-17
Los ingresos por servicios profesionales a la UIT tributan en España al no ser la consultante funcionaria del organismo
V0897-17
Retention of payments to translators in Argentina depends on whether they are fees or professional services
V5393-16
Criterios de residencia fiscal en España y resolución de conflictos mediante convenio
V2706-16
Tratamiento del IVA y el IRPF en servicios de construcción realizados en Francia
V2207-16
Earnings from independent foreign activity are taxable in Spain if the taxpayer is a fiscal resident
V2981-15
La residencia fiscal en España se determina por la permanencia o el núcleo de intereses, requiriendo acreditación de residencia en el extranjero para evitar la tributación por renta mundial
V2132-15
La residencia fiscal y la posible existencia de una base fija determinan la potestad tributaria de España
V1846-15
Taxation of a self-employed person resident in France depends on fiscal residence and the existence of a fixed base in Spain
V2053-14
Artists resident in France liable to Spanish tax on performances and composers on royalties
V1635-14
Las rentas de consultoría prestadas desde España a organismos internacionales pueden tributar en España
V1406-14
Italy could tax a resident consultant's fees earned working from Italy's client offices if such use constitutes a fixed base
V1082-14
Earnings of a Mexican resident professor from dependent work in Spain are taxable in Spain
V0975-14
Income from teaching activities in Spain may be taxable if a professional has a fixed base
V0653-14
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