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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
La determinación de la residencia fiscal depende de la permanencia física y el núcleo de intereses económicos
V0185-26
La residencia fiscal se determina por la permanencia física o el núcleo de intereses económicos
V0186-26
Criterios para determinar la residencia fiscal en España: permanencia y núcleo de actividades
V2558-25
La residencia fiscal se determina por permanencia, intereses económicos o mediante los criterios del Convenio de Doble Imposición
V2496-25
La residencia fiscal se determina por la permanencia, el núcleo de intereses económicos o la presunción por unidad familiar
V2409-25
Criterios para determinar la residencia fiscal en España según la LIRPF
V2396-25
La residencia fiscal se determina por la permanencia física o por el núcleo de actividades económicas
V2314-25
La residencia fiscal en España se determina por la permanencia, el núcleo de intereses o la residencia de la familia
V2197-25
Criterios para determinar la residencia fiscal en España: permanencia y núcleo de intereses económicos
V2195-25
La residencia fiscal se determina por la permanencia de más de 183 días y la exención por reinversión requiere que la vivienda sea habitual
V2198-25
La residencia fiscal en España se determina por la permanencia de 183 días o el núcleo de intereses económicos
V2200-25
Criterios para determinar la residencia fiscal en España: permanencia física o base de actividades
V2100-25
Birth of a third child does not justify voluntary move to qualify home as habitual
V1794-25
Tax residency in Spain determined by physical presence or economic interests
V1819-25
Criterios para determinar la residencia fiscal en España: permanencia, intereses económicos y unidad familiar
V1270-25
Positive and negative gains from a bank promotion can be offset in the same tax year
V0891-25
Residence determined by duration of stay or centre of interests
V0886-25
Las indemnizaciones por resolución anticipada de contratos con periodo de permanencia no están sujetas al IVA
V0757-25
Determinación de la residencia fiscal y criterios de permanencia en España
V0599-25
La residencia fiscal se determina por la permanencia en España o el núcleo de actividades económicas
V0442-25
Tax residence in Spain is determined by physical presence or the core of economic activities
V0156-25
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