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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 63 results.
Commission for referring a client to a real estate agency is not professional activity and is not subject to retention
V1568-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
Share issuance via RSUs considered as non-cash income with account income included
V1004-26
Pay for children's schools and universities deemed as species income
V0240-26
Issuance premium distribution reduces acquisition value; excess taxed as capital gains
V0215-26
Posible exención de tributación en los sueldos de empleados de embajadas extranjeras que no sean nacionales ni residentes en España
V2495-25
Régimen de atribución de rentas y retenciones en las comunidades de bienes con socios no residentes
V2493-25
Lottery prizes deemed capital gains; €300 threshold applies to advance payment obligation
V1612-25
Mixed service and property contracts may be exempt from IRPF retention
V1423-25
Dividends are treated as mobile capital income in savings base
V1336-25
Prizes from app download lottery taxed as capital gains
V1178-25
Retentions not carried out by payer imputed to the period of rental imputation
V1177-25
No retention obligation if acting as simple payment mediator
V1133-25
Life private accident insurance constitutes species remuneration subject to IRPF
V0725-25
Share dividends are treated as capital gains and must be valued at market value
V0577-25
Premiums for a collective life and disability insurance policy constitute benefits in kind from employment
V0171-25
Dividends considered capital gains and savings income
V3281-23
Dividends taxed as capital gains; 19% retention applies
V2202-22
Dividends received by physical persons are treated as mobile capital income
V1997-22
No obligation to state IRPF retention on invoices
V1805-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Exemption of 12,000 euros not applicable for individual share purchase options
V1218-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
Fruit farming course not considered agricultural activity for 2% retention
V2743-21
Organist earnings subject to IRPF retention if payer is legally obliged
V2506-21
Company must ensure meal cards comply with requirements to avoid cash benefits
V1923-21
Non-resident community shareholder not required to declare IRNR if community makes advance income entry
V0221-21
Retention on prize payments required if base exceeds 300 euros
V3668-20
Loans between a company and a shareholder with over 25% ownership must be valued at market value
V2349-20
Obligación de retener IRPF por entidades no residentes sin establecimiento permanente en España
V2298-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
Dividends from issued shares in reward programmes exempt from withholding and account entry
V1809-20
Prizes from private raffles subject to retention or advance payment
V0013-20
La entrega de acciones a empleados sin cumplir requisitos de oferta general tributa como rendimiento del trabajo
V3080-19
Obligation to retain IRPF in urban property rental by non-profit entities
V1910-19
Rents from property management activities in community of goods are subject to IRPF withholding
V1227-19
Religious entity must retain 19% on rental income from urban properties
V0870-19
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
No retention required if no rental payments are made
V2164-18
No retention required for IRPF on prize winnings below 300 euros
V1219-18
La comunidad de propietarios debe realizar ingresos a cuenta por las rentas atribuidas a comuneros no residentes
V0534-18
La entrega de acciones por trabajo realizado en el extranjero puede tributar tanto en España como en Polonia
V3139-17
3% retention on judicial auction property purchases by non-residents
V3106-17
No retention of IRPF required for interest paid to private individuals without economic activity
V2274-17
No is there a legal obligation for a professional to include IRPF retention on invoices
V1357-17
Share issuance to employees may be subject to IRPF retention if exemption conditions are not met
V4357-16
IRPF retention required on dividends distributed to shareholders
V4152-16
La sociedad está obligada a retener IRPF por rendimientos del trabajo satisfechos por una entidad vinculada
V3297-16
Property owners must withhold IRPF even if service provider does not state it
V3124-16
Sales of calves from a community of property to a commercial company are subject to a 2% retention
V3049-16
Las retribuciones de un administrador son rendimientos del trabajo y tienen tipos de retención específicos
V0632-16
Non-profit association must retain IRPF on professional fees
V0040-16
Administrator remuneration classified as income from work with specific withholding
V3184-15
No retention required on salaries of non-resident workers providing services abroad
V3079-15
Managers' high-level salaries taxed as earnings from labour
V3078-15
Classification of remuneration paid to an administrator who is also an employee in the IRPF
V2330-15
Retention rate for new company managers in 2015 is 20 per cent
V1727-15
Retention of 3% required upon judicial transfer of real estate via public deed
V0008-15
Associations must withhold income tax on professional fees
V2856-14
Buyer must withhold 3% if seller is non-resident without permanent establishment
V1629-14
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