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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Contributions to alternative mutualities deductible under conditions
V1650-26
Driving instruction as a self-employed activity excludes objective estimation
V1548-26
Professional activity by self-employed status requires IAE registration regardless of residency
V0729-26
Beneficiaries of Minimum Vital Income get 3-month tax exemption for self-employment earnings
BOE-A-2026-6976
Literary analysis deemed professional activity under IAE
V0530-26
40% pension reduction expires under transitional rule
V0490-26
Self-employed psychologist must register in IAE Section Two
V0315-26
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Resolución de 26 de diciembre de 2025, de la Subsecretaría, por la que se publica el Convenio entre la Secretaría de Estado de Seguridad y Renfe Viajeros Sociedad Mercantil Estatal, SA, sobre transporte ferroviario de viajeros por cuenta propia del personal de la Policía Nacional.
BOE-A-2026-208
Active retirement does not affect single payment unemployment exemption if activity continues
V2422-25
Personal administrative services classified as professional activity
V2370-25
Self-hosted accommodation services exempt from Digital Services Tax
V1996-25
Whether a transfer is deemed a donation depends on the donor's intent to give
V1651-25
Leasing activity must be taxed under IAE group 756
V0975-25
Self-administered intravenous therapy must be taxed under IAE section 836
V0859-25
External services can be contracted without losing agricultural business ownership
V0773-25
Archaeologists acting as self-employed individuals must pay under IAE section 776
V0730-25
Tax treatment of sporadic foreign trade courses: IRPF, IAE and VAT
V0535-25
Physical resident in Canary Islands may top up RIC on online course profits
V2188-24
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Payments to experts for courses and reports generally constitute income from work
V0423-22
Income from consultancy to CEPAL taxed in Spain on world income based on classification
V2598-21
Cooperative liable under IAE if it organises activities for its own account
V1605-21
Professional designer must register in Entrepreneurs Census and pay IRPF and VAT
V3531-20
No tax incompatibility exists for self-employed activity during retirement
V0557-18
La deducción por descendiente con discapacidad requiere actividad laboral o percepción de prestaciones, sin importe mínimo de ingresos
V2823-17
Care agreement prevents disability or large family deduction
V1676-16
Deduction for disability or large family applicable with Social Security pensions or self-employment
V3355-15
Cannot apply to displaced workers regime if earning via permanent establishment
V2685-15
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