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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
50% rental reduction possible if property is for a specific physical person
V5331-26
Deduction allowed for donations to public universities if irrevocable and charitable
V5329-26
Foreign private research grants not exempt from IRPF
V5326-26
70% rental reduction available for public or non-profit tenants
V0542-26
Gift of property to a municipality exempt from corporate tax and allows charitable deduction
V1778-25
Fees paid by a lawyer under an enterprise collaboration agreement are deductible expenses
V2222-24
Obligation to retain 15% of professional income for parishes
V1711-24
A consortium cannot benefit from tax incentives for patronage under Law 49/2002
V1118-24
Donations to meet employment reserve may be pure and simple if no conditions or obligations are attached
V2373-20
Artistic donations to a foundation may be exempt from corporate and personal income tax under Law 49/2002
V2334-20
Foundations must submit form 182 only if recognised as non-profit entities
V3020-19
Análisis de la posible existencia de un establecimiento permanente para una federación suiza en España
V2102-18
La donación de acciones de una sociedad con activos inmobiliarios en España por una fundación de Liechtenstein puede tributar en IRNR
V4637-16
El establecimiento permanente de una universidad pública extranjera no es contribuyente del IS y no tiene derecho a su exención subjetiva
V1942-15
Service donations invalid for business collaboration agreements and may be subject to VAT
V0997-15
Foundation retains non-profit status for promoting a public event of exceptional interest
V3232-14
La difusión de la participación de un colaborador en convenios de colaboración no constituye prestación de servicios sujeta a IVA
V0779-14
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