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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 40 results.
No retention obligation in Spain for Saudi workers serving in Spain
V5112-26
Contributions to the CJPB are not included in the Double Taxation Convention between Spain and Uruguay
V1998-25
Foreign taxes deductible only if economic activity exists abroad
V3307-23
Student's tax residency depends on internal rules and treaty application
V0613-23
Fiscal residency determined by presence, economic interests or vital interests under the double taxation treaty
V0615-23
Fiscal residency determined by stay of over 183 days or by centre of vital interests
V0614-23
Fiscal residency determined by domestic law and double taxation treaty
V2440-22
Foreign tax excess over treaty amount not deductible
V2436-22
Income from Slovenian state services may be tax-exempt in Spain with progressive taxation
V1183-22
Income from consultancy services rendered to a Polish company is taxed in Spain as business earnings
V0104-22
A Romanian professional civil society may be a 'person' under the Convention
V0065-22
Fiscal residence determined by domestic law and double taxation treaty criteria
V2804-21
Healthcare subsidies for non-Social Security covered costs may be exempt from income tax and wealth tax
V1541-20
Fiscal residence determined by presence or economic interest centre
V3419-19
Film exhibition royalties taxed at 5% under Spain-France treaty
V3348-19
Malaysian accounting services not subject to Spanish taxation due to no material provision in Spain
V2223-19
Límites de la deducción por doble imposición internacional en el Convenio con Chile
V2185-19
Posibilidad de aplicar la deducción por doble imposición internacional sobre el impuesto PAYE pagado en Reino Unido
V1164-19
España permite la deducción por doble imposición internacional de las rentas sujetas a imposición en Reino Unido según el Convenio
V1166-19
España permite la deducción por doble imposición internacional de las rentas del trabajo gravadas en Reino Unido según el Convenio
V1163-19
Se aplica un tipo máximo de retención del 10% para pagos por servicios técnicos a residentes en India bajo la cláusula de nación más favorecida
V2206-18
Las rentas por dirección de conciertos y ensayos pueden tributar en España según el Convenio hispano-estonio
V2182-18
Spanish residents must declare worldwide income, including earnings from Ecuador
V2414-17
Hispanic-Colombian double taxation treaty applies to interest paid by Colombian company to Spanish financial entity
V2137-17
No retention applicable on dividends paid by Spanish company to its Dominican parent under certain conditions
V1039-17
Roman subsidiary dividends may be exempt from corporate tax
V0050-17
Tratamiento de las rentas de empresas de producción según la derivación de la actuación del artista y la aplicación de Convenios
V5328-16
The international double taxation deduction is considered at 20% for interest according to the Convention with Brazil
V4259-16
Benefits of an Andorran company's management support services taxed only in Andorra if no permanent establishment in Spain
V2845-16
La deducción por doble imposición internacional está limitada por los convenios para evitar la doble imposición
V1637-16
International double taxation deduction with Brazil capped at 20%
V0417-16
Spanish residents must pay income tax on Brazilian property rental income and can claim a double taxation deduction
V2528-15
Spanish tax residency determined by presence of over 183 days without Man treaty
V2516-15
Deduction for international double taxation possible if conditions met
V2417-15
Dividends from a Panamanian subsidiary may be exempt if foreign tax has been paid
V1000-15
Spanish residents must pay tax on worldwide dividends and can claim international double taxation relief
V0818-15
Tax residency in Spain depends on presence, economic interests or family ties
V1634-14
Panamanian residents not subject to Spanish real estate special tax under information exchange agreement
V0980-14
British state pension taxed in Spain under IRPF rules
V0426-14
A free trade zone company in UAE is exempt from GEBI tax
V0303-14
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