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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
UK professional can opt for Beckham regime if moving to Spain for a labour contract
V5374-26
Fiscal neutrality cannot apply to contributions of rented immovable property without employees
V5228-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Renting property constitutes an economic activity only if a full-time employee is hired
V0978-26
Income from predoctoral researcher contracts is not exempt from tuition
V0909-26
Can UK residents apply for startup regime upon moving to Spain for a labour contract?
V0475-26
Property leasing can constitute an economic activity if at least one full-time employee is employed
V0243-26
Property management subcontracts do not guarantee economic activity
V0133-26
It is possible to meet the economic activity requirement by hiring a partner or manager on a full-time contract
V2227-25
Requirements for the special rental regime: economic activity and VAT type
V1826-25
Requirements for exemption from Wealth Tax in real estate leasing societies
V1815-25
Each real estate society must have a full-time employee for exemption
V1184-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
Renting property constitutes an economic activity if a full-time employee is employed, even if the employee works for other companies outside their working hours
V0409-25
Employee with full-time contract required to maintain property tax exemption in rental activities
V0326-25
Activity economic requirement met in property rental despite employee working elsewhere
V0259-25
Requirements for the exemption from Wealth Tax in real estate rental companies
V0203-25
Property rentals not considered economic activities without full-time employment
V0162-25
Swedish director starting employment in Spanish consultancy: may qualify for Beckham regime under art. 93 LIRPF
V2257-24
Sociedad with 9 rental properties and no full-time employee not deemed to have economic activity for corporate tax purposes
V2236-24
Can the Startup Regime be applied if moving to Spain is via a employment contract?
V0407-24
To maintain property tax exemption, each real estate company must have a full-time employee
V1624-23
Can the Startup Regime be applied if moving to Spain via a labour contract?
V1499-23
Possibility of opting for the special tax regime under Article 93 of the LIRPF for employment relocation
V1497-23
Can opt for startup regime if move to Spain via employment contract
V1367-23
Residents may opt for special regime under non-resident income tax if relocation stems from a labour contract
V1374-22
Possible to opt for special LIRPF regime if move to Spain due to employment contract
V1342-22
Can a Swedish professional opt for the special tax regime under Article 93 of the LIRPF upon being hired by a Spanish company?
V1341-22
Residents may opt for special non-resident tax regime under certain conditions
V1346-22
Can opt for special regime under LIRPF if relocation is by employment contract
V1104-22
Can non-residents opt for special tax regime under LIRPF if moving to Spain by employment contract?
V0787-22
V0788-22
Can a Swedish national opt for the special non-resident tax regime upon moving to Spain via a labour contract?
V0586-22
Can a non-resident opt for the special tax regime under Article 93 of the LIRPF?
V0553-22
Opportunity to opt for special tax regime for displaced workers (Art. 93 LIRPF)
V0008-22
UK national can opt for special tax regime under IRPF article 93 if moving to Spain on a labour contract
V3017-21
Can the special regime of the LIRPF be applied for a move to Spain under a labour contract?
V2906-21
Residents may opt for special regime if moved to Spain by employment contract
V2799-21
Can opt for special LIRPF regime if moving to Spain on a work contract
V2798-21
Rental tourism requires IAE registration; income classified as real estate returns
V2595-21
Must pay Spanish tax on worldwide income if resident for tax purposes
V2541-21
Renting property is only an economic activity if at least one full-time employee is hired
V2227-21
UK national can opt for special tax regime under LIRPF if moving to Spain on a labour contract
V1931-21
No imputation of property rental income if property is used in a full-time economic activity
V1294-21
Possibility of opting for special tax regime for relocation due to employment contract
V0996-21
Renting property constitutes economic activity if at least one full-time employee is hired
V0619-21
Requirements for the special regime of the LIRPF for workers displaced abroad
V0358-21
Renting property is not an economic activity without a full-time employee
V0291-21
Can non-residents opt for the special tax regime under Article 93 of the LIRPF?
V0258-21
Can a UK citizen opt for the special tax regime upon moving to Spain for a job?
V3411-20
To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee
V2472-20
Special tax regime under Article 93 of LIRPF not applicable without labour contract or managerial status link
V0628-20
Residents may opt for special tax regime under LIRPF if moving to Spain by employment contract
V3229-19
V1757-19
Requirements to access the special regime of the LIRPF for workers on assignment
V1119-19
Can a non-resident opt for the special tax regime upon moving to Spain due to a employment contract?
V0417-19
Workers relocated to Spain may opt for special tax regime
V0418-19
UK national can opt for special tax regime under Article 93 of LIRPF if working in Spain
V0332-19
Workers can opt for special tax regime if moved to Spain on employment contract
V2972-18
Can non-residents opt for special regime under LIRPF if moving to Spain by employment contract?
V1889-18
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