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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
La base imponible debe determinarse según el devengo contable y no mediante un mecanismo para obtener un resultado nulo
V5119-26
No es deducible el IVA de un móvil adquirido sin intención profesional inicial, aunque se afecte posteriormente
V1606-26
Rental property expenses deductible if linked to business activity
V1381-26
Taxi expenses deductible if linked to economic activity
V1273-26
Computer and software deductibility depends on correlation with income
V0520-26
Master costs deductible only if linked to business income
V2639-25
Primes of civil liability insurance can be deducted after cessation of professional activity
V1675-25
The deductibility of VAT and Personal Income Tax for training depends on the use for business purposes and the correlation with income
V1473-25
To claim professional expenses, they must be linked to income generation
V1233-25
La indemnización por uso indebido de firma profesional no está exenta de IRPF por no cumplir el requisito de cuantía reconocida
V1159-25
Social media advertising expenses may be deductible if linked to income
V1139-25
Deductibility of study expenses depends on correlation with income
V0605-25
Rentability deduction during seasonal inactivity
V0262-22
Transport cost allowance deductible only if used exclusively for business activity
V1168-20
Criterios de determinación de la residencia fiscal y resolución de conflictos de residencia
V1885-18
Deductibility of remuneration for non-administrator senior functions
V3104-16
Promotional and customer loyalty expenses deductible under certain conditions
V3545-15
Deducibilidad de gastos de vivienda y vehículos según su afectación y exclusividad
V2703-15
Reimbursements to non-administrative partners are deductible if legal conditions met
V2335-15
Reimbursements to professional partners deductible under specific conditions
V1622-15
Remuneration of a partner for non-administrative functions is deductible
V1444-15
Remuneration of a partner for non-administrative functions is deductible under specific conditions
V1443-15
Deductibility of PayPal expenses depends on documentary justification and accounting rules
V1419-15
Tax liability depends on activity carried out in Spain; IRPF deductions require link to income
V2021-14
Rental income to be valued at market price; expenses subject to deductibility conditions
V1865-14
Travel and course expenses deductible if linked to activity
V0657-14
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