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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 161 results.
Entidad Patrimonial — evolución doctrinal DGT
evolution::entidad-patrimonial
Causality required between move to Spain and directorship for special IRPF regime
V5360-26
Must exist causal link between relocation and administrative role
V5382-26
Arrendamiento de inmuebles con subcontratación profesional puede constituir actividad económica
V5230-26
Entity status depends on whether more than half of assets are financial or non-economic elements
V5206-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
Property rental can be considered an economic activity via outsourcing management
V5085-26
Subcontracting property management counts as economic activity
V5058-26
Cannot apply 15% reduced rate if no economic activity is carried out
V5049-26
Beckham tax regime can be maintained for remote work or as a company administrator
V1374-26
Special tax regime requires relocation to be linked to appointment as administrator
V1313-26
Access to special tax regime for administrators without permanent establishment
V1200-26
Cannot apply Beckham regime if relocation not linked to becoming administrator
V0580-26
Rental of homes via outsourcing constitutes economic activity
V0551-26
New companies may apply 15% reduced corporate tax rate
V0545-26
Special tax regime requires relocation to be linked to becoming an entity administrator
V0456-26
Rental of real estate can be considered economic activity via outsourcing management services
V0414-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
Property leasing can constitute an economic activity if at least one full-time employee is employed
V0243-26
New entities may apply 15% reduced corporate tax rate if carrying out economic activity
V0224-26
Property management subcontracts do not guarantee economic activity
V0133-26
Possibility of applying transmission exemption to contingent price
V0062-26
Rental of property can be considered economic activity via professional management sub-contracting
V0013-26
UK national asks if special regime applies to move to Spain as tech subsidiary manager
V2590-25
Special tax regime requires causal link between appointment and relocation
V2454-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Reduced tax rate not applicable without effective economic activity
V2226-25
Income from property sale arises upon transfer of control under accounting rules
V2116-25
Newly created entities carrying out economic activities may be taxed at the 15% rate in the first period with a positive base and in the following one
V2024-25
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
Causal link required for special tax regime for administrators
V1857-25
Can the special regime of Article 93 of the LIRPF be applied for a move to Spain due to appointment as administrator?
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
Administrator relocation to Spain may qualify for LIRPF special regime
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
UK citizen may qualify for special tax regime upon becoming Spanish company administrator
V0700-25
Can a Swedish national apply for the LIRPF special regime upon becoming an administrator?
V0344-25
Newly created entities that are part of a group cannot apply the reduced rate of 15%
V0178-25
Causal link required between move and administrator role
V2654-24
Holding without staff or premises: patrimonial status and LIS article 21 exemption
V2367-24
Beckham regime for founder appointed as administrator of Spanish subsidiary: possible if company is not a patrimonial entity and relocation is causally linked to appointment
V2335-24
Sociedad with 9 rental properties and no full-time employee not deemed to have economic activity for corporate tax purposes
V2236-24
To qualify for the startup tax regime, relocation to Spain must follow acquisition of management position
V1983-24
6% share transfer in holding company may qualify for LIS art. 21.3 exemption
V1907-24
Patrimonial status determined on consolidated group balances for LIS art. 21 exemption
V1855-24
Causes must link relocation to appointment as administrator
V1621-24
Causality required for special regime under article 93 LIRPF
V1622-24
Requirements for special IRPF regime and home purchase exemption on reinvestment
V1616-24
No causal link between move to Spain and becoming administrator
V1582-24
Can Czech nationals apply for startup tax regime upon moving to Spain as administrator?
V1452-24
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
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