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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
El alquiler de vivienda para uso turístico puede estar exento de IVA si no se prestan servicios de industria hotelera
V2449-25
Tratamiento de la regularización de cuotas del RETA tras el nuevo sistema de cotización
V2472-25
La venta ocasional de artesanías por internet puede estar sujeta al IVA si existe intención de intervenir en el mercado
V2419-25
Socia's remuneration for services other than administrator role deemed as earnings from work
V2192-25
La clasificación en el IAE depende de si la actividad se ejerce personalmente o mediante una organización empresarial
V2094-25
La calificación de los servicios prestados por un socio a su sociedad como actividad económica o rendimientos del trabajo
V1843-25
Payments to a partner for services other than administration are treated as income from work
V1873-25
Rental income in property communities attributed to co-owners
V1798-25
Tratamiento fiscal de los servicios de biblioteconomía realizados por cuenta propia
V1832-25
Primes of civil liability insurance can be deducted after cessation of professional activity
V1675-25
Tratamiento fiscal de las ayudas de fundaciones: ganancias patrimoniales, rendimientos del trabajo o de actividades económicas
V1327-25
Income from a shareholding agreement may be classified as income from immovable capital
V1303-25
Incomes from pharmacy activities must be declared if licence ownership is held
V1237-25
Tratamiento fiscal de las retribuciones de administradores y socios profesionales en la LIRPF
V1207-25
No reduction of 30% for irregular income from film adaptation rights
V1176-25
La impartición de cursos de Excel puede estar sujeta a IVA o exenta según la materia y la condición de profesional
V1156-25
Earnings from teaching counted as income from work unless production means are organised
V1163-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Sales bonuses received by a perfume shop employee are deemed earnings from work
V1089-25
La prestación de servicios de mensajería ocasional puede estar sujeta al IVA si existe intención de continuidad e intervención en el mercado
V1091-25
Deducibilidad de las aportaciones a mutualidades de previsión social como alternativa al RETA
V1011-25
Painting and handicraft sales deemed professional activity income
V0893-25
Tratamiento fiscal de la regularización de cuotas del RETA según la actividad económica
V0876-25
External services can be contracted without losing agricultural business ownership
V0773-25
Pacting lawyer fees below the tariff does not necessarily imply inferior market performance
V0565-25
Las rentas por teletrabajo para una empresa chilena tributan en España por renta mundial
V0564-25
La calificación de los servicios prestados por un socio a su sociedad depende de la actividad de la sociedad y del régimen de la Seguridad Social del socio
V0520-25
Partner remuneration for work in a society considered income from labour
V0539-25
Los servicios de un socio a su sociedad pueden ser rendimientos de actividad económica si se cumplen requisitos específicos de IAE y Seguridad Social
V0515-25
La indemnización por ocupación temporal de una finca afecta a una actividad agraria se considera rendimiento de actividades económicas
V0475-25
La indemnización por lucro cesante pagada a un profesional tributa como rendimiento de actividad económica y está sujeta a retención
V0464-25
Insurance compensation for book damage treated as income from economic activity or patrimonial gain
V0480-25
Artistic earnings and copyright transfers deemed professional income
V0434-25
Property rentals not considered economic activities without full-time employment
V0162-25
Tax treatment of the sale of NFTs within the scope of an economic activity
V0138-25
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