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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
VAT deduction for sponsorship costs: full deduction for exclusive expenses, prorated for shared ones
V0641-26
Administering expenses not taxable if company provides direct means
V2108-25
Services provided by a partner to their company and the payment of their self-employed contribution are classified as employment income
V1796-25
Los gastos de desplazamiento se incluyen en el límite general de 2.000 euros de otros gastos deducibles
V1367-25
Temporary state officials' meals and travel expenses exempt from IRPF
V1563-23
Travel expenses not deductible if activity takes place at a fixed location
V0919-23
Dietary exemptions for non-administrative partners only if society covers transport and accommodation directly
V2297-20
Deductibility of travel, vehicle and housing expenses under conditions of allocation and correlation
V2107-20
V2108-20
Travel and accommodation costs for a non-resident director not considered income
V1396-20
Expenses for stay and travel not exempt if no employment relationship
V3132-18
Análisis de la deducibilidad de gastos de desplazamiento y alojamiento en el trabajo dependiente
V2022-18
El régimen de dietas exoneradas del Reglamento del IRPF solo se aplica a contribuyentes con rendimientos del trabajo derivados de una relación laboral o estatutaria
V0070-18
La exención de gastos de desplazamiento solo aplica a quienes perciben rendimientos del trabajo por una relación laboral
V1638-17
Los socios de cooperativas de trabajo perciben rendimientos del trabajo y no pueden aplicar el régimen de dietas del Reglamento
V1560-16
Travel and course expenses deductible if linked to activity
V0657-14
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