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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
No obligation to report virtual currencies without ownership as of 31 December or using cold wallets
V5066-26
Resolución de 12 de junio de 2026, del Instituto de la Cinematografía y de las Artes Audiovisuales, O.A., por la que se publica el Convenio con la Comunidad de Madrid, para la custodia de las obras audiovisuales procedentes del depósito legal.
BOE-A-2026-13727
VAT liability and exemption on childcare, education, and extracurricular services
V1442-26
Resolución de 13 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Palencia n.º 1 a inscribir determinada adjudicación de inmueble mediante convenio regulador aprobado en un procedimiento judicial de guarda, custodia y alimentos de un hijo menor no matrimonial.
BOE-A-2026-12144
Reinvestment exemption requires a compelling need for property change
V1379-26
Father cannot claim maternity deduction or increase, but mother can claim care costs increase
V1349-26
Resolución de 22 de mayo de 2026, de la Confederación Hidrográfica del Júcar, O.A., por la que se publica el Convenio con la Fundación Global Nature, para la realización de actuaciones de custodia fluvial para el mantenimiento, conservación, recuperación, restauración y mejora del dominio público hidráulico en el Alto Júcar.
BOE-A-2026-11670
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Cannot claim maternity deduction increase if receiving child care allowance
V1181-26
Only administration and deposit costs are deductible, not discretionary management
V1130-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
Duty to report ownership in foreign LLCs and overseas crypto custody
V0848-26
Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se aprueban calendarios de conservación de series documentales, comunes y específicas, custodiadas por el Ministerio de la Presidencia, Justicia y Relaciones con las Cortes.
BOE-A-2026-7766
Cryptocurrency gains may qualify for Ceuta or Melilla deduction if custody entity is based there
V0619-26
Resolución de 6 de marzo de 2026, de la Subsecretaría, por la que se autoriza la eliminación de series documentales de la Administración General del Estado custodiadas en los archivos del Departamento y se aprueba el calendario de conservación de dichas series.
BOE-A-2026-6200
Metal custody expenses not deductible in income tax
V0210-26
Centres of child custody with opening authorisation must submit form 233
V0134-26
Requisitos para el incremento de la deducción por maternidad por gastos de custodia
V2546-25
Childcare centres must file form 233 if authorised
V2383-25
Maternity deduction increase requires full-month childcare payments
V1869-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Las comisiones por custodia de valores están sujetas al IVA
V1314-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
Spanish shares held abroad must be included in €50,000 limit
V0788-25
The calculation of withholdings for income from employment depends on the family situation and the entitlement to the minimum allowance for descendants
V0689-25
In cases of exclusive custody, joint taxation option belongs to the parent with custody
V0566-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Crypto services provider registered with ECB without 2023 activity not required to file forms 172 and 173
V2178-24
Foreign assets not taxable in Spanish succession tax if Spanish entity acts only as intermediary
V1156-24
No obligation to report cryptocurrencies in paper wallets if no third-party custody exists
V0941-24
Cryptocurrencies and foreign platform gains may not be taxable in model 151
V0376-24
Cryptocurrencies held in non-custodial wallets do not need to be declared
V0315-24
Investment portfolios of non-resident entities taxed in Spain if held by Spanish custodians
V0323-24
No obligation to submit virtual currency foreign declaration if balances below €50,000
V2304-23
No obligation to report virtual currencies held by the user themselves in non-custodial wallets
V2290-23
Cryptocurrency gains taxed in Spain if private keys are held within the country
V1662-23
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
Whether to file Model 720 depends on whether shares are held in a Spanish or foreign depositary
V0212-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Crypto buy-sell exempt from VAT; custody and staking taxable
V2679-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
Minimum for dependents applicable if child support paid, but not if annual payments chosen
V1236-21
Parent with sole custody may apply minimum for descendants
V3453-20
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
Parent with custody may claim child dependency allowance
V1253-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Grandparents can claim minimum per descendant if parents' annual income is below 8,000 euros
V0633-20
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
La validez de la custodia compartida para efectos tributarios requiere de aprobación judicial para ser oponible a terceros
V1555-19
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
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