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VAT registration required for in-store and home delivery coffee services
V5434-26
Reduction for start of activity applicable in second year if conditions met
V5293-26
Expenses incurred before starting professional activity are not deductible
V5268-26
Reduction for start of activity not applicable if activity began before becoming tax resident
V5368-26
Reduction for start of activity applies only to first economic activity
V5350-26
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
Cannot claim start-up reduction if over 50% of income from previous employer
V1269-26
Objective estimation can be applied in the first year of activity regardless of income and purchase volumes
V0757-26
Reduction for start of activity possible if income from new employer is less than 50% of previous one
V0761-26
Reduction for start of activity capped at €100,000 net income
V2206-25
Objective estimation method allowed in first year of transport activity
V1805-25
Simplified direct estimation applies if activity is subjective and no renunciation is made
V1458-25
Reduction for start-up activity not applicable if objective estimation was used in first year
V1369-25
IAE registration for photovoltaic production must occur when energy generation begins
V0870-25
20% reduction available for 2023 and 2024 business start-up
V0471-25
V0452-25
Reduction for start of activity cannot be applied in 2024 if positive profits were earned in 2022
V2660-24
Gastos before self-employment registration not deductible in IRPF but IVA possible with proof of professional intent
V1549-24
No separate census declarations needed per work site for same activity
V1901-22
Exemption not applicable if group turnover exceeds one million euros
V1763-22
Las entidades sin personalidad jurídica pueden solicitar un NIF provisional mediante la declaración censal
V1357-22
El IAE se devenga desde el inicio efectivo de la actividad y la exención por inicio se aplica por cada actividad económica
V0982-22
IVA deductions cannot be claimed for purchases before starting activity under equivalence surcharge regime
V0838-22
Pre-existing costs not deductible in IRPF, but IVA deductions possible under conditions
V0515-22
IVA deductions allowed for expenses before starting business if professional intent proven
V0485-22
Exemption not granted for new activity if prior activity existed
V3064-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Exemption from IAE applies for first two tax periods upon business start
V2571-20
Withholding IRPF obligation depends on whether client is a liable party under RIRPF
V1905-20
Exemption for start of activity not transferable in merger if absorbing entity already carries out the activity
V1355-20
Tax exemption for business start covers two fiscal periods, requiring registration in December of the second year
V0176-20
Reduced retention not applicable upon resuming previously exercised professional activity
V2785-19
Posibilidad de deducir el IVA soportado antes del inicio de la actividad bajo condiciones específicas
V1328-19
La UTE es sujeto pasivo del IAE y podría acceder a exenciones según el TRLRHL
V2033-18
No procede la exención del IAE por inicio de actividad si las nuevas sociedades realizan las mismas actividades que las fusionadas
V0096-17
Es deducible el IVA de gastos previos al inicio de actividad si se acredita la intención de realizar actividad económica mediante elementos objetivos
V1113-16
Retention of 7% not applicable for re-entry into professional activity
V0559-16
Reduction for start of economic activity not applicable
V0494-16
New entities can apply IS tax scale if registered from 2013
V1210-15
Reduced retention rate of 9% not applicable upon resuming a previously exercised professional activity
V0834-15
VAT deduction for pre-occupation renovation works
V0229-15
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