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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 62 results.
Deductibility of remuneration for a non-resident administrator
V5194-26
Tratamiento fiscal del arrendamiento de cápsulas habitacionales muebles: IRPF y deducibilidad en IS
V5036-26
Hotel industry rental services classified as economic activity income
V1556-26
Legal fees are income from economic activities
V1177-26
University study deductions depend on income correlation
V1123-26
PPA price risk cover not subject to LIS Article 16 limits
V0864-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
Vehicle expenses deductibility: exclusive attribution in IRPF, 50% presumption in IVA
V0525-26
Expenses of an inactive entity may generate negative taxable bases if deductibility requirements are met
V0166-26
Requisitos para la deducibilidad de gastos de investigación y desplazamientos en actividades económicas
V2585-25
Streaming subscription deductibility depends on correlation with income
V2579-25
Structural reinforcement deemed improvement, not repair expense
V2458-25
Deducibilidad de gastos por cargas urbanísticas, intereses y costas según su registro contable y devengo
V2398-25
IAE epigraph 619.3 applies to wholesale watch sales
V2269-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Primes of civil liability insurance can be deducted after cessation of professional activity
V1675-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Deductibility of repair and annual expenses for rental properties
V1417-25
Deductibility of repair costs in properties expected to be rented
V1408-25
To claim professional expenses, they must correlate with income and be exclusively allocated to the activity
V1291-25
Social media advertising expenses may be deductible if linked to income
V1139-25
Oposición becas not IRPF exempt, study costs not deductible
V1074-25
Deductibility of study expenses depends on correlation with income
V0605-25
Deductibility of sporadic professional expenses depends on correlation with income
V0377-25
Rules for the deductibility of net financial expenses under the tax consolidation regime
V0014-25
Digital artist with NFTs: deductibility of minting costs, premises amortisation, tax treatment of airdrops and staking in IRPF
V2388-24
Cattle breeding and ox leasing must use direct estimation in IRPF
V1974-23
50% VAT deduction presumed for tourist vehicles unless proven otherwise
V0894-23
Income from Slovenian state services may be tax-exempt in Spain with progressive taxation
V1183-22
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Fuel costs deductible in corporate tax if accounting, incurrence and justification requirements met
V3179-21
50% VAT deduction presumption for tourist vehicles and IRPF allocation requirements
V3141-21
Deductibility of vehicle expenses for car rental activities in VAT and IRPF
V2047-21
Residency determined by physical presence or centre of interests
V0840-21
Deductibility of software licences paid to third parties may be possible if deemed necessary expenses
V2528-20
Deductibility of travel, vehicle and housing expenses under conditions of allocation and correlation
V2107-20
V2108-20
Análisis de la deducibilidad de gastos de desplazamiento y alojamiento en el trabajo dependiente
V2022-18
Condiciones para que las sociedades civiles tributen en el Impuesto sobre Sociedades y deducibilidad de retribuciones a socios
V1392-18
It is possible and necessary to allocate central office expenses to a permanent establishment using a reasonable criterion
V1070-17
La exención por trabajos en el extranjero requiere una relación laboral o estatutaria, no mercantil
V0935-17
Only business-use expenses for tourist vehicles can be deducted
V0767-17
Posibilidad de deducir el coste de fabricación mediante acuerdos de reparto de costes en sucursales
V0055-17
Application of financial expense limit depends on act unit existence
V0052-17
Deducibilidad de gastos de gestión y de dirección en establecimientos permanentes de entidades no residentes
V5046-16
Deducibilidad de gastos financieros por préstamos intragrupo para la adquisición de participaciones: requisitos de motivos económicos válidos
V5023-16
Análisis de la deducibilidad de gastos y requisitos de las entidades sin fines lucrativos según la Ley 49/2002
V4750-16
Deducibilidad de retribuciones a socios en el Impuesto sobre Sociedades y su calificación tributaria
V3852-16
Tax treatment of remuneration to the partner and the deductibility of expenses in the company
V1986-16
Deductibility of remuneration to partners and expenses for the use of corporate assets
V1984-16
Interests of a modified participative loan not considered remuneration of own funds
V1751-16
Determinación del beneficio operativo para el límite de deducibilidad de gastos financieros en el régimen de consolidación fiscal
V0353-16
Requisitos de deducibilidad de retribuciones a socios y calificación de rentas en IRPF
V0116-16
Deductibility in Corporate Income Tax of remuneration to the partner for professional services
V3787-15
Los honorarios por servicios profesionales se declaran como rendimientos de actividades económicas en el año de su devengo
V3372-15
Deducibilidad de gastos de vivienda y vehículos según su afectación y exclusividad
V2703-15
Los gastos de inmuebles son deducibles en el Impuesto sobre Sociedades si cumplen los requisitos de devengo, inscripción contable, correlación y justificación
V2572-15
Application and mechanics of financial expense deductibility limits (arts. 15.h and 16 LIS) and transitional regime for participative loans and pre-June 2014 acquisition operations
V1664-15
Deductibility of PayPal expenses depends on documentary justification and accounting rules
V1419-15
Expenses for a foreign location are deductible if not considered a permanent establishment
V0270-15
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