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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 130 results.
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
No obligation to declare IRPF if pension contributions not exercised
V5342-26
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
Claiming two Social Security pensions does not imply two payers
V1132-26
No mandatory IRPF declaration if earnings from two ministries and SEPE are below 22,000 euros
V0717-26
Partial taxation under special and general IRPF regimes not allowed
V0466-26
Pay for children's schools and universities deemed as species income
V0240-26
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
24% retention applies if work income is below 600,000 euros
V1971-25
Extension or renewal of temporary contracts requires IRPF retention review
V1865-25
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
Retentions not carried out by payer imputed to the period of rental imputation
V1177-25
TGSS and INSS are considered separate payers due to their legal personality
V1132-25
Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded
V1114-25
IRPF non-filing threshold reduced to €15,876 for non-resident pensioner
V1120-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
Obligation to declare Personal Income Tax on pension plan benefits according to the limits of Article 96 of the LIRPF
V0123-25
Australian university pension taxed only in Spain under CDI article 18
V2465-24
Non-resident pensioner with French pension below 1,500 euros not required to declare IRPF
V2200-24
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Property valuation unchanged despite remote work in home
V0711-24
Pension during the year creates two payers for IRPF
V0119-24
IRPF non-declaration threshold drops to 14,000 euros with two or more payers
V3208-23
Self-employed must make IRPF withholding when paying professional invoices
V2612-23
No retention obligation on rental income for private use by a non-obligated physical person
V2594-23
22,000 euro limit for exemption from filing an Income Tax return when employment income is derived from multiple payers and the second payer does not exceed 1,500 euros
V2278-23
Obligation to file IRPF if receiving pension from a non-resident non-withholding payer
V2251-23
2% retention on agricultural invoices depends on payer being a withholding obligor
V1513-23
The employer paying social security benefits is deemed a payer
V1027-23
Architect must charge VAT; payer must withhold IRPF
V0572-23
Rents to non-resident artists and athletes must be retained on full amount
V2632-22
The tax treatment of the scholarship in the Non-Resident Income Tax (IRNR) depends on whether the payer is ICEX or a private company
V2296-22
Annual income threshold for IRPF non-filing set at €22,000
V1673-22
Foreign disability pensions may be exempt in Spain if specific conditions are met
V1606-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Obligation to declare IRPF due to work and economic activity income
V1225-22
The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner
V0778-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
Organist earnings subject to IRPF retention if payer is legally obliged
V2506-21
Threshold for IRPF non-declaration is €14,000 if payer not required to withhold
V2435-21
Un uncolegiado real estate agent must register as a professional and apply IRPF withholdings under certain conditions
V2188-21
Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500
V1868-21
Income from property community from legal services subject to IRPF retention if payer is obliged to do so
V1502-21
SEPE is a single payer for IRPF declaration purposes
V1298-21
No obligation to declare IRPF if foreign and Spanish pensions below 22,000 euros
V1231-21
Remote work carried out in Spain is taxed in Spain regardless of the payer's residence
V0194-21
Independent professionals subject to IRPF withholding if payer is a withholding obligor
V3576-20
IRPF exemption threshold drops to €14,000 for income from more than one payer, if second exceeds €1,500
V3351-20
No obligation to declare IRPF if work income below 22,000 euros under certain conditions
V3200-20
Must declare IRPF if work income exceeds 14,000 euros with multiple payers
V2983-20
Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income
V2859-20
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