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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
Requisitos para aplicar el régimen especial de tributación del artículo 93 de la LIRPF por desplazamiento laboral
V2456-25
Special tax regime requires causal link between appointment and relocation
V2454-25
Distance workers eligible for special tax regime without international work visa
V2460-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Energy efficiency deduction not applicable under special tax regime
V2199-25
La residencia fiscal en España se determina por la permanencia de 183 días o el núcleo de intereses económicos
V2200-25
El tipo de retención sobre rendimientos del trabajo en el régimen especial es del 24%, salvo que superen los 600.000 euros
V1971-25
Requisitos para acogerse al régimen especial de tributación por desplazamiento (Ley de Startups)
V1953-25
El cónyuge acogido al régimen especial de la Ley Beckham debe presentar la declaración correspondiente
V1852-25
Para aplicar el régimen especial del artículo 93 LIRPF debe existir causalidad entre el desplazamiento y la condición de administrador
V1857-25
Posibilidad de mantener el régimen especial de la LIRPF tras cesar en la relación laboral y asumir la administración de una entidad
V1892-25
Requisitos para optar al régimen especial del artículo 93 de la LIRPF por nombramiento como administrador
V1817-25
Requisitos para acceder al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1690-25
Causal link required between move to Spain and appointment as administrator
V1614-25
Requisitos para optar al régimen especial de tributación del artículo 93 de la LIRPF por condición de administrador
V1439-25
Compatibilidad de la actividad económica con el régimen especial del artículo 93 de la LIRPF
V1274-25
Special regime requires causal link between relocation and appointment
V1209-25
Beckham regime maintained if short-term inactivity followed by new administrative role
V1208-25
Possibility of opting for the special tax regime under Article 93 of the Personal Income Tax Law in the context of remote work relocations
V1115-25
Special tax regime for LIRPF administrators requires proof of causal link to Spain move
V1068-25
It is possible to maintain the Beckham regime after a temporary unemployment period
V1102-25
Requisitos para optar al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1053-25
Requirements to access the special tax regime under Article 93 LIRPF as an administrator
V0923-25
Requisitos para optar al régimen especial de tributación del artículo 93 LIRPF por la condición de administrador
V0700-25
Requirements for the special tax regime under Article 93 of the LIRPF for work relocation
V0469-25
End of employment leads to exclusion from special tax regime
V0473-25
Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)
V0439-25
Non-compliance with the conditions of the special regime of the Beckham Law entails its exclusion in the tax period in which it occurs
V0128-25
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