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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Rental property expenses deductible if linked to business activity
V1381-26
Land purchases not deductible, but personnel costs can be
V0431-26
Fiscal neutrality regime possible for agricultural activity contribution
V2154-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Possibility of applying fiscal neutrality when transferring an agricultural activity to a limited company
V3306-23
Requirements for eligibility for the tax neutrality regime in the contribution of assets
V2520-23
Non-cash contribution of a hotel and restaurant may qualify for LIS special regime
V1015-23
VAT deduction not allowed for disabled persons buying a vehicle unless they are entrepreneurs or professionals
V1215-22
Deducibilidad del IVA en combustible según la afectación del vehículo e impacto en el IRPF
V0840-22
Pick-up vehicle deductibility depends on activity link and tourism status
V0253-22
Requisitos para la deducibilidad del IVA e IRPF en la adquisición de un vehículo tipo quad
V1613-21
Deductibility in IRPF and IVA for partial residential use expenses
V0257-21
Deductibility of a computer purchased before becoming a self-employed professional in IRPF and IVA
V0545-20
To claim vehicle expenses in IRPF, the vehicle must be linked to economic activity
V2787-19
La deducibilidad del IVA en vehículos de turismo se presume al 50%, salvo que se acredite una afectación distinta
V1675-19
Reglas de deducción del IVA para vehículos de turismo y requisitos de afectación
V3143-18
Requisitos para la deducción del IVA en la adquisición de vehículos de turismo
V2733-18
Presunción del 50% de deducción del IVA en vehículos de turismo y requisitos de afectación
V2594-18
V2593-18
Deducibilidad del IVA en vehículos de turismo limitada al 50% y requisitos de afectación en el IRPF
V2310-17
Reglas de deducibilidad del IVA para vehículos automóviles de turismo
V3125-16
Posibilidad de acogimiento al régimen especial de escisión y canje de valores bajo requisitos de la LIS y la Ley de Modificaciones Estructurales
V2577-15
Requirements for physical persons to apply for special asset contribution regime
V0508-15
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