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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
UK national asks if special regime applies to move to Spain as tech subsidiary manager
V2590-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Special tax regime requires causal link between appointment and relocation
V2454-25
Requisitos para la aplicación del tipo reducido del 15% en entidades de nueva creación
V2226-25
Income from property sale arises upon transfer of control under accounting rules
V2116-25
Requirements to access the special regime under Article 93 of the LIRPF as an administrator
V1970-25
Property management subcontracts could qualify as economic activity
V1963-25
Para aplicar el régimen especial del artículo 93 LIRPF debe existir causalidad entre el desplazamiento y la condición de administrador
V1857-25
Requisitos para optar al régimen especial del artículo 93 de la LIRPF por nombramiento como administrador
V1817-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
Requisitos para que una entidad de nueva creación aplique el tipo del 15% en el Impuesto sobre Sociedades
V1627-25
Causal link required between move to Spain and appointment as administrator
V1614-25
La subcontratación de la gestión inmobiliaria puede permitir calificar el arrendamiento de inmuebles como actividad económica
V1547-25
Requisitos para optar al régimen especial de tributación del artículo 93 de la LIRPF por condición de administrador
V1439-25
Special regime requires causal link between relocation and appointment
V1209-25
Special tax regime for LIRPF administrators requires proof of causal link to Spain move
V1068-25
Requirements to access the special tax regime under Article 93 LIRPF as an administrator
V0923-25
Las personas jurídicas deben solicitar su NIF para sus relaciones de naturaleza o trascendencia tributaria
V0856-25
Requisitos para optar al régimen especial de tributación del artículo 93 LIRPF por la condición de administrador
V0700-25
Newly created entities that are part of a group cannot apply the reduced rate of 15%
V0178-25
El arrendamiento de inmuebles puede ser actividad económica mediante la subcontratación de la gestión profesionalizada
V1377-24
El arrendamiento de inmuebles puede considerarse actividad económica mediante la subcontratación de la gestión
V1325-24
Condiciones para considerar actividad económica en el arrendamiento de inmuebles según la LIS
V0090-24
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