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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 127 results.

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LOW
dgt-evolution

Impuesto Sobre La Renta De No Residentes — evolución doctrinal DGT

evolution::impuesto-sobre-la-renta-de-no-residentes

MEDIUM
Tax

Lack of causality between relocation and employment contract precludes applying the special regime under Article 93 of the LIRPF

V5319-26

MEDIUM
Tax

Deductibility of remuneration for a non-resident administrator

V5194-26

LOW
Tax

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

LOW
Tax

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

MEDIUM
Tax

Amounts from Catholic Church abuse victims' reparations exempt from income tax

V1592-26

MEDIUM
Tax

Beckham tax regime can be maintained for remote work or as a company administrator

V1374-26

LOW
Tax

Orden HAC/529/2026, de 7 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2025, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se estab

BOE-A-2026-11583

CRITICAL
Tax

Companies in Navarre with over 10 employees: from 1 January 2026, Article 35.I.B) of the 1999 consolidated text is amended to adjust personal income tax based on energy consumption

BOE-A-2026-10888

IN FORCE TODAY
LOW
Tax

Orden HAC/484/2026, de 14 de mayo, por la que se modifican para el período impositivo 2025 los índices de rendimiento neto aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.

BOE-A-2026-10667

HIGH
Tax

Taxpayers with income over 50,000 EUR: 3 months to adjust IRPF declaration or fines up to 1,500 EUR

BOE-A-2026-7044

IN FORCE TODAY
LOW
Tax

Orden HAC/277/2026, de 25 de marzo, por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2025, se determinan el lugar, forma y plazos de presentación de los mismos, se establecen los procedimientos de obtención, modificación, confirmación y presentación del borrador de declaración del Impuesto sobre la Renta de las Personas Físicas y se determinan las condiciones generales y el procedimiento para la pr

BOE-A-2026-7041

MEDIUM
Tax

Beneficiaries of Minimum Vital Income get 3-month tax exemption for self-employment earnings

BOE-A-2026-6976

IN FORCE TODAY
MEDIUM
Tax

Special regime under Article 93 of the LIRPF requires relocation due to a labour relationship

V0578-26

MEDIUM
Tax

Model 296 to be used for annual declarations of special regime workers

V0455-26

MEDIUM
Tax

Access to Article 93 LIRPF special regime requires no prior Spanish residency in last five tax periods

V0266-26

LOW
Tax

Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores

V2608-25

LOW
Tax

Los trabajadores desplazados pueden aplicar ciertas exenciones por retribución en especie según el régimen especial

V2574-25

LOW
Tax

Beckham tax regime applicable if move to Spain due to new employment contract

V2456-25

MEDIUM
Tax

Energy efficiency deduction not applicable under special tax regime

V2199-25

MEDIUM
Tax

Contributions to the CJPB are not included in the Double Taxation Convention between Spain and Uruguay

V1998-25

LOW
Tax

24% retention applies if work income is below 600,000 euros

V1971-25

MEDIUM
Tax

3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year

V1818-25

MEDIUM
Tax

Special regime requires causal link between relocation and appointment

V1209-25

MEDIUM
Tax

Possibility of opting for the special tax regime under Article 93 of the Personal Income Tax Law in the context of remote work relocations

V1115-25

MEDIUM
Tax

It is possible to maintain the Beckham regime after a temporary unemployment period

V1102-25

LOW
Tax

Special tax regime for workers relocated to Spain requires direct causal link to employment

V1053-25

MEDIUM
Tax

End of employment leads to exclusion from special tax regime

V0473-25

MEDIUM
Tax

Requirements for the special tax regime under Article 93 of the LIRPF for work relocation

V0469-25

MEDIUM
Tax

Can the special regime of Article 93 of the LIRPF be applied for a work contract move to Spain?

V0347-25

MEDIUM
Tax

Can non-residents opt for startup regime under Spanish tax law?

V0275-25

MEDIUM
Tax

Causality required for special regime under article 93 LIRPF

V1622-24

MEDIUM
Tax

No causal link between move to Spain and becoming administrator

V1582-24

MEDIUM
Tax

El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador

V1208-24

MEDIUM
Tax

Special regime under Article 93 of the LIRPF requested via Form 149

V0057-24

MEDIUM
Tax

UK nationals can opt for special tax regime working remotely from Spain

V3278-23

MEDIUM
Tax

Cannot apply 2023 special regime for displaced persons if first period was before 2023

V3256-23

MEDIUM
Tax

A permanent establishment may apply capitalisation reserve reduction at its own site

V3250-23

MEDIUM
Tax

Voluntary termination of employment does not exclude special regime

V3132-23

MEDIUM
Tax

Change of employer does not exclude Beckham tax regime

V2737-23

MEDIUM
Tax

Pensions from paternity leave not exempt under article 93 LIRPF special regime

V2571-23

MEDIUM
Tax

Can you opt for the special regime under Article 93 of the LIRPF?

V2566-23

MEDIUM
Tax

Deductions for pension fund contributions under Beckham regime not allowed

V2126-23

MEDIUM
Tax

Possibility of opting for the special tax regime under Article 93 of the LIRPF for employment relocation

V1497-23

MEDIUM
Tax

Dismissal due to force majeure does not exclude startup special regime if a new employment is started

V1034-23

MEDIUM
Tax

Workers displaced and taxed under IRNR also liable for real obligation in ITSGF

V0424-23

MEDIUM
Tax

The taxation of gains from the sale of foreign shares under the special regime depends on the residence of the issuing entity

V2195-22

MEDIUM
Tax

Residents may opt for special regime under non-resident income tax if relocation is due to a labour relationship

V1487-22

MEDIUM
Tax

Residents may opt for special regime under non-resident income tax if relocation stems from a labour contract

V1374-22

MEDIUM
Tax

Residents may opt for special non-resident tax regime under certain conditions

V1346-22

MEDIUM
Tax

Can non-residents opt for special tax regime under LIRPF if moving to Spain by employment contract?

V0788-22

MEDIUM
Tax

Can non-residents opt for special tax regime under LIRPF if moving to Spain by employment contract?

V0787-22

MEDIUM
Tax

Can a Swedish national opt for the special non-resident tax regime upon moving to Spain via a labour contract?

V0586-22

MEDIUM
Tax

Dismissance payment for workers under special displacement regime is taxable

V0554-22

MEDIUM
Tax

Can a non-resident opt for the special tax regime under Article 93 of the LIRPF?

V0553-22

MEDIUM
Tax

Residents may opt for special regime under LIRPF if moving to Spain by employment contract

V0006-22

MEDIUM
Tax

Opportunity to opt for special tax regime for displaced workers (Art. 93 LIRPF)

V0008-22

MEDIUM
Tax

Training and technical aid for top-level athletes exempt from IRNR if IRPF exemption criteria met

V3145-21

MEDIUM
Tax

UK national can opt for special tax regime under IRPF article 93 if moving to Spain on a labour contract

V3017-21

MEDIUM
Tax

Can the special regime of the LIRPF be applied for a move to Spain under a labour contract?

V2906-21

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