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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Minimum disability benefit not applicable if disability grade lost after tax period end
V5393-26
La condición de guardador de hecho no permite aplicar el mínimo por descendientes ni por discapacidad a una hermana
V1601-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Advance payments for exports trigger VAT liability but exemption applies if conditions met
V1058-26
The submission date of a private document determines the legal regime and tax liability
V0306-26
Requirements for the application of the minimum for ascendants in Personal Income Tax
V1475-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Inapplicability of disability minimum in 2024 IRPF declaration
V0915-25
Right to the minimum allowance for descendants regardless of census registration, NIE, or the minor's health card
V0567-25
In cases of exclusive custody, joint taxation option belongs to the parent with custody
V0566-25
The accrual of tax in acquisitions subject to condition occurs when said limitation ceases to exist
V0005-25
La condición de empresario y el derecho a la deducción del IVA pueden originarse con la adquisición de bienes destinados a la actividad
V1166-23
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
La aplicación de la inversión del sujeto pasivo depende de la configuración de la obligación de extinguir la deuda garantizada
V0880-23
No special tax regime applies if properties not linked to economic activity
V0650-21
Deductibility of credit risk coverage governed by current law
V0292-21
Minimum for ascendants may apply if conditions met
V1376-20
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
El arrendamiento de una finca rústica no conlleva obligación de retención en IS, pero su tratamiento en IVA depende de la naturaleza de la operación
V1842-18
Cálculo del mínimo por ascendientes en caso de fallecimiento durante el ejercicio
V2593-17
Minimum for descendants applicable if children's incomes are up to €1,800
V0230-17
Es posible deducir el IVA de inmuebles y garajes destinados al alquiler no residencial
V1126-16
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