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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
Incompatibility between special regime refund (art. 119) and compensation claim
V5227-26
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
Driving instruction as a self-employed activity excludes objective estimation
V1548-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Deductions for different renovation works can be applied simultaneously
V1192-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
High-level officials must declare incompatibilities and submit reports every six months
BOE-A-2026-3366
Objective estimation cannot be applied in 2026 if direct estimation was used in 2025
V2479-25
Self-employed can retain objective estimation in a rental property community
V1847-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Incompatibility of maternity deduction with child care allowance
V1250-25
The application of objective estimation depends on the cause of the current situation and compliance with exclusion or renunciation deadlines
V0892-25
Objective estimation cannot be applied in a new activity during exclusion period
V0514-25
Cattle breeding and ox leasing must use direct estimation in IRPF
V1974-23
No tax incompatibility exists for self-employed activity during retirement
V0557-18
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