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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
A cooperative with six members may employ up to two indefinite salaried workers
V5205-26
Fiscal benefits for disability pension plans not applicable to general pension contributions
V5010-26
Cannot claim minimums for siblings due to de facto guardianship
V1081-26
No deduction in IRPF for adaptations to a family member's home
V1087-26
Real estate or financial investments with protected wealth do not trigger tax loss if certain conditions are met
V1011-26
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
Spending on beneficiary's essential needs does not trigger tax loss
V0721-26
Spending on a disabled person's essential needs not deemed a disposal for tax benefits
V0693-26
Agricultural enterprises in Andalusia and Extremadura: 1 January 2026 to apply changes in aid and tax compensation
BOE-A-2026-3810
Special contribution regime for disabled persons in pension plans
V0312-26
Fiscal benefits available for protected patrimony if disability threshold met
V0208-26
Rents from protected assets are taxable in the taxpayer's personal income tax
V0044-26
Investment of protected capital into financial products does not trigger tax regularization
V1855-25
Spending on essential needs does not trigger loss of tax benefits from protected assets
V1436-25
Spending on beneficiary's essential needs not deemed disposal for IRPF
V1438-25
Fiscal benefits cannot be claimed for future contributions in a single deed
V0913-25
EPSV contributions may reduce IRPF taxable base if mutualities requirements met
V0791-25
Contributions to protected wealth of disabled persons require public document or judicial resolution
V0364-25
Vehicle contribution to protected estate of a disabled person may qualify for tax benefits
V0295-25
Property in Spain ceases to be habitual if residence requirement is not met
V2170-24
Exemption in Wealth Tax and donation reduction granted
V0810-18
La aplicación del Convenio con Malta para la exención en la transmisión de acciones depende de la ausencia de fines primordiales de obtención de beneficios fiscales
V0073-17
Merger could qualify for special tax regime under Law 3/2009 with valid economic reasons
V4870-16
Foundation retains non-profit status for promoting a public event of exceptional interest
V3232-14
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