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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
New companies may apply 15% reduced corporate tax rate
V0653-26
Sales of collection motorcycles by partners to the company must be valued at market value
V0144-26
Se puede aplicar el tipo reducido del 15% en entidades de nueva creación si no son entidades patrimoniales
V1627-25
La exención por alquiler de embarcaciones se pierde si el titular o personas vinculadas mantienen derechos de uso
V1307-25
Reduced tax rate not applicable if linked party previously carried out activity
V0016-25
Leasing of vessels to related parties does not invalidate IEDMT exemption if tenants are not Spanish residents
V2644-24
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
New entities may apply 15% tax rate if not patrimonial or previously active
V2848-23
Negative income from transfer of shares cannot be taxed if exemption conditions met
V1899-23
Operations between a company and its partners or direct family members must be valued at market value
V1052-22
La cesión de embarcaciones a personas vinculadas puede invalidar la exención del impuesto especial por alquiler
V3209-19
La exención por alquiler de embarcaciones puede verse afectada por la cesión a personas vinculadas
V0051-18
Deductibility of remuneration to partners in corporate tax and classification of earnings in personal income tax
V2536-17
La exención por alquiler de vehículos puede perderse si se ceden a personas vinculadas o se mantienen en cesión prolongada
V0119-17
Deducibilidad de las retribuciones de socios administradores y trabajadores en el Impuesto sobre Sociedades
V3854-16
Minimum for descendants and disability deduction applicable if legal guardianship exists
V3373-16
Minimum for descendants and disability deduction applicable in permanent foster care
V3397-16
Reduced tax rate of 15% not applicable if activity transferred by linked person or previously exercised by a shareholder with over 50% ownership
V3147-16
Condiciones para la deducibilidad de las retribuciones de socios y administradores en el Impuesto sobre Sociedades
V3106-16
Las operaciones entre personas vinculadas deben valorarse por su valor de mercado
V2941-16
Posibilidad de aplicar el mínimo por descendientes a personas vinculadas por tutela
V2055-15
Remuneration of a partner for non-administrative functions is deductible under specific conditions
V1443-15
Rental income from properties must be included in business revenue for IAE exemption
V2130-14
Limits on use of exempt vessels if owner has a Spain establishment
V1850-14
The company must determine the market value of a related party administrator's remuneration
V1192-14
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