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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Tax Exemption: DGT doctrinal evolution
evolution::exencion-de-gravamen
No tax on patrimonial gain or loss in mortis causa donation with immediate transfer
V5333-26
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
Cooperative cannot be dominant entity if dependents have different tax treatment
V5208-26
A cooperativa fiscalmente protegida cannot be a dominant entity in a fiscal group
V5210-26
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Requirements for the exemption on the transfer of shares and exclusion of holding companies
V5078-26
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Delays interest from IRPF refund taxed under IRNR
V1672-26
Charities can claim deductions for live performances and benefit from a 10% tax rate on non-exempt income
V5045-26
2% tax rate applicable to foreign workers on fixed or fixed-terminated contracts
V1338-26
Rents from economic activities of a non-profit association are subject to Corporate Tax
V5006-26
New entities may apply 15% reduced tax rate if conditions met
V1114-26
Earnings and pensions may be taxed in Spain for German residents
V1133-26
Consumer cooperatives with special protection taxed at 20% on cooperative profits
V0907-26
Medium tax rate to be applied when domain is consolidated
V0808-26
No reduced IS rate for new entities if part of a group
V0816-26
Electricity special tax to be included in VAT base
V0764-26
15% tax rate for emerging enterprises requires compliance with Law 28/2022 requirements
V0786-26
No capital gain or loss arises in a mortis causa donation with present effects
V0647-26
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
Eventual residence allowance exempt only if expenses justified and daily maintenance limits respected
V0463-26
Sale of cooperative land to third party deemed extracooperative and taxed at general rate
V0170-26
Meals, accommodation and travel expenses exempt from IRPF if conditions met
V0130-26
Cannot apply 15% reduced tax rate or unlimited loss carryforward due to group status
V0059-26
Meal vouchers exempt from tax are not considered part of progressive taxable income
V2542-25
Los rendimientos por arrendamiento de inmuebles en España por no residentes tributan al 24% en el IRNR
V2489-25
Effective tax amount paid abroad can be deducted without proportional calculations
V2393-25
Vehicle-based travel allowances taxed as income from work
V2290-25
New entities may apply 15% reduced tax rate if activity differs from that previously exercised by shareholder
V2156-25
Each spouse must individually tax their 50% property purchase under their own tax rate
V2047-25
Meal allowances exempt only if worker moves outside habitual workplace
V1969-25
Reduced 15% tax rate for new entities requires not being part of a group
V1770-25
Requisitos para que una entidad de nueva creación aplique el tipo del 15% en el Impuesto sobre Sociedades
V1627-25
El complemento de dispersión geográfica puede estar exonerado de IRPF bajo los límites de gastos de locomoción
V1358-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Taxation of consular staff salaries depends on fiscal residency and nature of stay
V1395-25
Meals allowance exempt from IRPF up to daily limits depending on overnight stay
V1060-25
No exemption from maintenance allowances for a managing partner without a labour relationship
V1070-25
Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met
V1079-25
Advice on VAT applicability for personal services rendered outside EU
V0996-25
Sale of a renovated home may be exempt from VAT if rehabilitation criteria are met
V0644-25
Fees for hearing aids and glasses not covered by public health may be exempt from income tax
V0596-25
Funding for hearing aids and glasses not covered by public health may be exempt from income tax
V0580-25
Online bingo prizes must be declared in IRPF if over €1,000
V0484-25
Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)
V0439-25
Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
V0381-25
Meals allowance exempt if move to different municipality from work and residence
V0345-25
Newly created entities that are part of a group cannot apply the reduced rate of 15%
V0178-25
Spain may tax the income of artists performing in its territory, even if payments are made through an entity
V0020-25
Spain may tax the income of orchestras resident in Austria or the Netherlands performing in Spanish territory under certain conditions
V0021-25
Mortis causa donations with immediate delivery are taxed as inheritances but do not qualify for the Art. 20.2.c reduction
V2598-24
Mortis causa gifts with a pact of present transfer are taxed as inheritances but do not qualify for the Art. 20.2.c reduction
V2599-24
Allowances for use of own vehicle may be exempt from Income Tax if the reality of the journey is justified
V2544-24
Life insurance mixed policy in Germany with employer premiums: survival benefit taxed in Spain as movable capital income under CDI ES-DE
V2466-24
Sale of concert tickets by a private individual generates capital gain incorporated in savings tax base
V2459-24
Purchase of second-hand property subject to ITPAJD based on Autonomous Community rates
V2464-24
No need to justify meal costs up to 53.34 euros per night
V2439-24
The exemption for reinvestment in a life annuity requires compliance with specific requirements, including the nature of the annuity
V2424-24
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