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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Self-publishing income classified as economic activity earnings
V5371-26
Payments made in advance of IRPF before residency change can be deducted in IRNR
V5233-26
How to calculate vehicle load module
V1605-26
Course teaching considered work income unless own production means are organised
V0936-26
Requirement to make quarterly tax payments in 2025 if no retention in 2024
V1290-25
Royalties from design rights transfers may be considered income from work
V0698-25
Income from teleworking for a Chilean company is taxed in Spain on a worldwide income basis
V0564-25
Determination of the taxable base and installment payments of the IVPEE for the 2024 fiscal year
V0047-25
Exemption from instalment payments in agricultural activity and adjustment of non-waged workforce module for multiple activities
V1740-23
Classification of remuneration of a sole director and shareholder as income from employment
V2235-22
Electronic services may be subject to VAT depending on recipient's location
V0584-22
Services provided to a UK company are exempt from Spanish VAT
V1921-19
Athletes must make instalment payments of IRPF despite foreign withholdings
V0079-19
Los servicios prestados a una empresa sueca no están sujetos al IVA si esta no tiene sede o establecimiento en España
V1566-18
El programador debe darse de alta en el IAE como profesional y tributar por renta mundial en el IRPF
V1330-18
El miembro no residente de una comunidad de bienes con actividad económica en España tributa por IRNR como establecimiento permanente
V2754-16
La calificación de actividad económica en el arrendamiento de inmuebles depende del cumplimiento de requisitos específicos
V0806-16
Los rendimientos de una sociedad civil se atribuyen a los socios como actividad económica y no como trabajo
V3736-15
Rental of tourist property to a company triggers VAT and IRPF classification
V1171-15
Group fiscal status can be maintained in 2014; dominant entity to make fragmented payments
V3341-14
Fiscal residency acquired if stay in Spain exceeds 183 days in a calendar year
V3046-14
Community of goods must submit form 184 and make staggered payments if engaged in economic activity
V0940-14
Tax obligations for renewable energy entity upon establishment
V0129-14
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