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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Las cotizaciones al convenio especial con la Seguridad Social se deducen en el periodo en que sean exigibles
V1658-26
Las cotizaciones a la Seguridad Social británica no son deducibles si son voluntarias y no están vinculadas al trabajo desarrollado en España
V1634-26
Las cotizaciones al convenio especial con la Seguridad Social son un gasto deducible en el IRPF
V1563-26
Las cuotas de un Convenio Especial con la Seguridad Social son deducibles de los rendimientos del trabajo
V1516-26
Euro to dollar rate updated: 1 euro = 1.1836 USD (immediate update)
BOE-A-2026-2018
Euro-US dollar rate updated: 1 euro = 1.1707 dollars (immediate effect)
BOE-A-2026-485
Tratamiento de la regularización de cuotas del RETA tras el nuevo sistema de cotización
V2472-25
Las cuotas de alta de nuevos socios pueden estar exentas de IVA si se consideran cotizaciones estatutarias
V2160-25
Tax treatment of RETA contributions paid by mutual during temporary disability
V2072-25
Amounts provided by partners for R&D&i projects may be subject to CIT if the existence of economic activity is determined
V2021-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Special practice agreement payments are deductible in the year they become due
V1360-25
Healthcare subscription costs for a family member not deductible
V1249-25
Social security contributions under special agreements are deductible in the year they become due
V1049-25
Special practice agreement payments deductible in year of exigibility
V0907-25
Social security contributions under practice agreements are deductible
V0902-25
Special agreement practice fees deductible in year of exigibility
V0513-25
Special practice agreement payments are deductible in income tax
V0507-25
Special agreement practice period payments are deductible in income tax
V0467-25
New member registration fees may be exempt from VAT if they are considered contributions established in the bylaws
V1636-24
US health payments may be deductible IRPF expenses if linked to declared work
V0358-23
Dismissal compensation exempt up to Labour Statute and €180,000 limit
V0594-20
Social security payments in France deductible from Spanish income under certain conditions
V2246-18
Requirements for dependent family or separate ancestor deduction in IRPF
V2053-18
Swiss social security contributions deductible if linked to earned income
V2685-16
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