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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 86 results.
Transmission date for positive income exemption depends on accounting write-down date
V5183-26
Non-resident companies' IRPF retention obligation based on permanent establishment or link
V1566-26
New entities may apply 15% reduced tax rate if conditions met
V1114-26
Reduced 15% tax rate not applicable for newly formed entities in a commercial group
V0979-26
Dividends from a parent to a subsidiary may be exempt from income tax under certain conditions
V0866-26
Negative income from the dissolution of a linked entity is deductible
V0552-26
New entities may apply 15% reduced tax rate if not part of a group
V0544-26
New companies may apply 15% reduced corporate tax rate
V0545-26
Foreign work exemption requires intragroup services to generate profit for non-resident entity
V0075-26
New companies may apply 15% reduced rate if no economic activity transfer from linked entities
V0066-26
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity
V2400-25
Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%
V2023-25
New entities can apply 15% corporate tax rate
V1788-25
Loans to relatives may be deemed business assets if given at market value and necessary
V1787-25
Deductible credit deterioration in linked entities upon liquidation phase opening
V0651-25
50% exemption available on capital gains from property sold in 2012
V0424-25
No connection exists between entity X and entities AG, IT, CCM and GP according to the facts stated
V0113-25
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
Extinction of Moroccan subsidiary: credit deterioration and negative income in IS upon dissolution
V2520-24
Extinction of Moroccan subsidiary: intercompany credit impairment and negative tax income on dissolution
V2519-24
Dividends and capital gains from share transfers may be exempt if conditions in LIS article 21 are met
V2400-23
Reduced 4% VAT rate applicable to housing deliveries to rental entities
V1906-23
Services of a partner to a company may constitute business income if certain conditions are met
V0293-23
Services from a partner to their society may constitute business income if specific conditions are met
V0170-23
Reduced 4% VAT rate applicable for property contributions to rental subsidiaries under specific conditions
V2610-22
Linked parties must determine market value of loans under LIS article 18
V1871-22
Services of a partner to a company may be considered economic income if certain conditions are met
V3081-21
Cannot reduce VAT taxable base in transactions with linked companies in insolvency
V2677-21
Loan between linked entities exempt from VAT
V2670-21
Requirements for IRPF exemption for foreign work
V2221-21
Valuation by another administration does not affect Corporate Tax
V1812-21
Services provided by a partner to their company may be treated as economic activity income under certain conditions
V0770-21
Services rendered by partners to the company are deemed income from work, unless specific professional activity criteria are met
V0712-21
Socius remuneration may be deductible corporate tax expenses
V0625-21
Completed property deliveries subject to VAT at 4% rate
V0012-21
Services provided by partners to a company are deemed income from work, not economic activities
V3260-20
Services provided by a partner to a company may be taxed as income from economic activities under certain conditions
V3016-20
Requirements for exemption from income from work performed abroad
V2756-20
Interest expenses from issuance premium loans are deductible under LIS article 16 limits
V1193-20
No deduction of VAT if intention to carry out taxable activity exists
V0348-20
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios
V0246-20
Los servicios de un socio a su sociedad pueden ser rendimientos de actividad económica bajo requisitos específicos
V0087-20
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V3186-19
Tratamiento fiscal de las retribuciones de un socio profesional por servicios prestados a su sociedad
V3078-19
Riesgo de pérdida de la exención en embarcaciones de alquiler por cesión a entidades vinculadas
V1149-19
Deducibilidad del IVA en la adquisición de terrenos y construcción para arrendamientos sujetos y no exentos
V0940-19
Requirements for claiming exemption for work abroad (Art. 7.p LIRPF)
V2726-18
V2539-18
Tratamiento fiscal de las retribuciones de un socio por servicios prestados a su sociedad
V1371-18
Linked entity transactions must be valued at market value under LIS article 18
V0950-18
Requirements for the application of the exemption for work performed abroad
V3303-17
Services rendered by a partner to their company are treated as income from work if economic activity requirements are not met
V1108-17
Los trabajos realizados en el extranjero pueden estar exentos de IRPF bajo requisitos específicos de servicios intragrupo
V4839-16
La reversión de pérdidas por deterioro de participaciones se imputa a la entidad que practicó la corrección o a otra vinculada
V4560-16
Requirements for the application of the exemption on the transfer of shares (Art. 21.3 LIS)
V4299-16
La naturaleza de la retribución de socios por servicios a la sociedad depende de su alta en la Seguridad Social y la actividad de la sociedad
V4105-16
Deducibilidad de retribuciones a socios en el Impuesto sobre Sociedades y su calificación tributaria
V3852-16
Los servicios de un socio a su sociedad son rendimientos de actividad económica si se cumplen requisitos de actividad y Seguridad Social
V3653-16
Requisitos para que los servicios de un socio a su sociedad se califiquen como rendimientos de actividad económica
V3506-16
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