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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
Film financing income included in taxable base upon accounting accrual
V2605-25
Communities of goods taxed under rental attribution regime in IRPF
V2469-25
Notaries sharing costs via civil society must calculate profits individually
V0291-25
Transformation of a civil society into a limited company does not generate capital gains for shareholders
V2404-21
Régimen de tributación de las comunidades de bienes y sociedades civiles en el IRPF e Impuesto sobre Sociedades
V2752-19
Una sociedad civil con objeto mercantil y personalidad jurídica es contribuyente del Impuesto sobre Sociedades
V2244-19
Requisitos para que las sociedades civiles tributen en el Impuesto sobre Sociedades
V0576-19
Civil societies with commercial purpose and legal personality are subject to Corporate Tax
V0582-19
Condiciones para que las sociedades civiles tributen en el Impuesto sobre Sociedades y deducibilidad de retribuciones a socios
V1392-18
Las sociedades civiles con objeto mercantil tributan en el Impuesto sobre Sociedades
V2941-17
Civil companies with commercial purposes will be taxed under Corporate Income Tax from 1 January 2016
V5284-16
Civil companies with commercial purpose taxed from 1 January 2016
V4872-16
Civil companies with commercial purpose and fiscal legal personality must pay Corporate Tax
V4289-16
V4288-16
Payments to partners for services in a commercial civil society are treated as income from work
V4186-16
Civil companies with commercial purpose and legal personality shall pay Corporate Tax
V3525-16
Tratamiento de las retribuciones de socios en sociedades civiles con objeto mercantil
V3384-16
Civil companies with commercial purpose and tax personality shall pay Corporate Tax
V3383-16
Las sociedades civiles con objeto mercantil tributan por el Impuesto sobre Sociedades desde el 1 de enero de 2016
V3342-16
Civil societies with commercial purpose and legal personality are taxpayers of Corporate Income Tax
V3206-16
DGTC has no competence to comment on business structure chosen by society and its shareholders
V3162-16
V3119-16
Civil companies with commercial purpose shall pay Corporate Tax from 1 January 2016
V2806-16
Civil societies with commercial objects must pay Corporate Tax
V2811-16
Civil societies with commercial objects and legal personality are subject to Corporate Tax
V2418-16
Civil companies with commercial purpose and legal personality are subject to Corporate Tax
V2220-16
Las comunidades de bienes sin personalidad jurídica fiscal seguirán tributando por atribución de rentas en el IRPF
V1959-16
V1472-16
Communities of goods taxed on rental income, not on Corporate Tax
V0600-16
V0262-16
Las sociedades civiles con objeto mercantil y personalidad jurídica fiscal tributan en el Impuesto sobre Sociedades
V3877-15
V3547-15
V3017-15
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