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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 49 results.
Earnings from a association's object are exempt if not from economic activity
V5030-26
Home meal delivery with co-payment may be exempt from Corporate Tax
V5020-26
Rents from economic activities of a non-profit association are subject to Corporate Tax
V5006-26
Losses from real estate activities can be offset by profits from a new commercial activity
V5005-26
Fusion of companies may qualify for fiscal neutrality if not intended as fraud
V1095-26
Exemption of a subsidy for a non-profit association depends on whether it funds its social purpose or an economic activity
V1073-26
Public corporations with private base subject to Corporate Tax
V1043-26
Cultural associations' income exempt if not from economic activity
V1040-26
Incomes from inherited property held by a non-profit entity are taxable if derived from economic activity
V0973-26
AIE can retain special tax regime even if partners engage in non-supporting activities
V0938-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
Las actividades económicas de un club deportivo están sujetas a IS e IVA, con exenciones específicas en servicios deportivos
V0556-26
Rents of a non-profit association exempt if not from economic activity
V0411-26
Rental income from advertising banners not considered suitable revenue for a SOCIMI
V2384-25
Player development fees subject to Corporate Tax as economic activity
V2275-25
Civil liability income of a manager is subject to Corporate Tax in professional bodies
V2153-25
Amounts provided by partners for R&D&i projects may be subject to CIT if the existence of economic activity is determined
V2021-25
Commissions for the assignment of sports exploitation are subject to Corporate Income Tax as they constitute an economic activity
V1652-25
Income from disability assistance charities may be exempt from corporate tax
V1590-25
La cooperativa agraria debe aplicar IVA a los servicios prestados a sus socios en nombre propio
V1216-25
Income from economic activities in non-profit associations is subject to Corporate Income Tax
V0054-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
A Spanish subsidiary could qualify for SOCIMI regime if its Belgian parent meets Spanish legal requirements
V1477-22
A Spanish subsidiary could apply for SOCIMI regime if its Belgian parent meets social object, dividend policy and share characteristics requirements
V1479-22
Non-profit entities pay tax on economic activity income and may be subject to IAE
V3698-20
Sports club revenues may be exempt from IS if not economic activities and from VAT if social entity
V3658-20
Las asociaciones sin ánimo de lucro no exentas por la Ley 49/2002 tributan por las rentas de sus actividades económicas en el Impuesto sobre Sociedades
V2458-19
Non-monetary contributions may apply under special regime if conditions met
V0849-18
Una obra de construcción de más de doce meses puede constituir establecimiento permanente según el Convenio hispano-alemán
V0787-18
Requisitos para que una sociedad española acceda al régimen SOCIMI siendo participada por una entidad no residente
V5108-16
SOCIMI regime inapplicable if non-resident entity lacks main object of urban property leasing
V4961-16
No mandatory to state foreign status of held entities in object clause
V3775-16
Non-monetary contributions may apply under special regime if LIS requirements are met
V2922-16
La inversión en un fondo puede ser apta para una SOCIMI si cumple los requisitos de la Ley 11/2009
V1975-16
Un contrato de arrendamiento sobre suelo público puede ser inversión apta para una SOCIMI si se asemeja a un derecho de superficie
V1540-16
Los derechos de superficie inscritos en el Registro de la Propiedad se consideran propiedad para el régimen SOCIMI
V1537-16
Limiting administrators' powers may breach foreign holding entity regime
V1065-16
Posibilidad de cumplir los requisitos de titularidad íntegra para el régimen SOCIMI en un plazo de dos años tras la opción
V0533-16
Requisitos para el régimen de ETVE: objeto social, medios organizativos y carácter nominativo de las participaciones
V0464-16
Non-commercial association income exempt if not from economic activity
V0316-16
V3867-15
Régimen fiscal de las SOCIMI: tributación de dividendos y condiciones para evitar el gravamen especial
V3414-15
Requisitos de capital y objeto social para la aplicación del régimen SOCIMI según el artículo 2.1.c)
V1990-15
To qualify for the SOCIMI regime, the company's object and share nominal character must be established beforehand
V3308-14
Agreements to carry out a company's CSR do not qualify as business collaboration agreements
V3285-14
ETVE regime applicable to societies with indirect holdings via instrumental entities
V3230-14
Rents from cultural events by an association may be taxable under IS, VAT and IAE
V3134-14
Societies of an ETVE may claim exemption or deduction for capital gains and exempt income
V2605-14
AIEs with I+D+i activities can apply for special corporate tax regime
V2213-14
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