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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
NIF required on invoices if operation demands or customer requests
V1454-26
Incorrectly charged VAT does not constitute a tax obligation but a private credit
V1090-26
Accounting records obligation includes supporting software, files and databases
V1068-26
No supplementary declarations can be filed if interest repayment does not reduce the deduction base
V0663-26
Los desarrolladores deben ofrecer sistemas con capacidad de funcionamiento VERI*FACTU antes del 30 de julio de 2025
V0073-26
Inherited estate or universal heir must declare and settle IVA on rental income earned before death
V2177-25
No obligation to declare cash holdings below thresholds
V1563-25
Filing IRPF for Minimum Vital Income is not a tax obligation
V1241-25
Decline in business registry requires actual cessation of economic activity
V0807-25
Heirs or estate must declare VAT and issue rental invoices
V0231-23
Tax declaration due from date of death, payment deferred until condition removed
V1727-22
No liability in Spain for distributing foreign funds to non-resident heirs
V0594-21
Determinación de la obligación tributaria en España según la residencia fiscal y el Convenio con Noruega
V1683-19
Tax liability of non-residents on Spanish assets and suspension of deadlines due to will dispute
V2852-18
Determinación de la residencia fiscal y la obligación tributaria según la LIRPF y el Convenio con Francia
V1276-18
ETF foreign details must be disclosed despite data difficulties
V1040-17
Se mantiene la obligación de tributar en España por renta mundial si no se acredita residencia fiscal en otro país
V4745-16
If you reside in Spain and do not prove fiscal residence abroad, you must pay tax on your worldwide income
V4358-16
Aplicación de la inversión del sujeto pasivo en la entrega de terminales móviles y equipos informáticos según el art. 84.Uno.2.g) de la Ley del IVA
V0720-16
Aplicación de la inversión del sujeto pasivo en la entrega de móviles, consolas, portátiles y tabletas digitales
V0008-16
EU officials residing in another member state retain Spanish tax residency
V0951-14
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