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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Insurance reimbursement for legal costs deemed capital gain
V1513-26
Administering expenses not taxable if company provides direct means
V2108-25
Transport and hotel reimbursements in clinical trials may be taxable if not strictly compensating
V1810-25
Master expenses reimbursed by court order treated as wage income
V1283-25
Company reimbursement of driving or professional membership expenses is taxable as cash earnings
V1841-24
Reimbursement of travel expenses to governing body members may be subject to income tax
V0368-24
Las compensaciones por gastos de locomoción de directivos de asociaciones no gozan de la exención por dietas del art. 9 RIRPF
V2726-23
Las rentas por impartir cursos tributan como rendimientos del trabajo o de actividades económicas según la organización de medios
V1810-23
El reembolso de la cuota de una asociación profesional por parte de la empresa tributa como rendimiento del trabajo
V2579-22
El régimen de dietas exoneradas del Reglamento del IRPF solo se aplica a contribuyentes con rendimientos del trabajo derivados de una relación laboral o estatutaria
V0070-18
La exención de gastos de desplazamiento solo aplica a quienes perciben rendimientos del trabajo por una relación laboral
V1638-17
Los socios de cooperativas de trabajo perciben rendimientos del trabajo y no pueden aplicar el régimen de dietas del Reglamento
V1560-16
La exención de gastos de locomoción y manutención requiere una relación laboral con dependencia y ajenidad
V1526-16
La exención de gastos de locomoción y manutención requiere una relación laboral de dependencia
V2467-15
Transfer of assets to a group not subject to VAT if it forms an autonomous economic unit
V1036-15
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