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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Advertising companies: non-consolidated extraordinary payment in three installments between 2026 and 2027
BOE-A-2026-18419
Implementation of 96 negotiation rounds in the continuous intraday market
BOE-A-2026-17570
BOE-A-2026-17285
Level III workers of the modern restoration brand agreement: effective from 1 January 2022 to 31 December 2025
BOE-A-2026-15179
Market value of non-listed shares may be the actual amount if market value is proven
V1664-26
Resolución de 19 de mayo de 2026, de la Secretaría de Estado de Función Pública, por la que se aprueba y publica el Acuerdo de 22 de abril de 2026, de la Mesa General de Negociación de la Administración General del Estado, por el que se modifica el Acuerdo de 18 de junio de 2025, sobre ordenación de la negociación colectiva y asignación de recursos sindicales para la negociación en la Administración General del Estado.
BOE-A-2026-11688
Financial mediation exemption requires active party approach
V0762-26
Requisitos para que la mediación en la transmisión de créditos sea exenta de IVA
V0596-26
Orden HAC/132/2026, de 24 de febrero, por la que se aprueba la relación de valores negociados en centros de negociación, con su valor de negociación medio correspondiente al cuarto trimestre de 2025, a efectos de la declaración del Impuesto sobre el Patrimonio del año 2025 y de la declaración informativa anual acerca de valores, seguros y rentas.
BOE-A-2026-4521
Requisitos para que una oficina de representación sea considerada establecimiento permanente en el IVA
V2564-25
Financial mediation may be VAT-exempt if provider acts as a third party adding value
V1351-25
Sale of shares in Canary water communities taxed as capital gain or loss
V1152-25
Acquisition value to be the transmission value set by AEAT
V0583-25
Requirements for VAT exemption on mediation services in financial transactions
V0079-25
Sale of shares in a foreign company generates capital gain or loss in personal income tax
V2706-23
V2707-23
Transmitted value of non-traded shares must be market value or, alternatively, the higher of net worth or capitalisation
V1826-20
La valoración de acciones en mercados organizados se rige por el artículo 15 de la LIP
V3511-19
La mediación exenta de IVA requiere una labor activa de aproximación de las partes, distinta del mero suministro de información
V1137-19
La obligación de presentar el Modelo 720 se determina por el valor de los bienes, sin deducir la deuda de financiación
V1048-19
La obligación de retención en la transmisión de derechos de suscripción no se aplica a los derechos adquiridos previamente a terceros
V5378-16
V5377-16
Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits
V4976-16
Requisitos de la exención por dividendos y rentas de transmisión de valores (Art. 21 LIS)
V4476-16
The requirement for trading on a regulated market may be fulfilled within the two-year transitional period for SOCIMIs
V3790-15
La existencia de un establecimiento permanente en España puede obligar al pago del Impuesto sobre Actividades Económicas
V1786-15
No permanent establishment if sales promotion and marketing only
V0860-15
Requirements for exemption of foreign work income
V3216-14
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