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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Deduction for investment in new assets possible for property used in business
V5385-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years
V2587-25
Streaming subscription deductibility depends on correlation with income
V2579-25
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Reduction for start of activity capped at €100,000 net income
V2206-25
30% reduction available for irregular income if not habitual
V2134-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
Se puede aplicar la reducción del 30% por rendimientos irregulares si no se obtienen de forma habitual
V1432-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Social media advertising expenses may be deductible if linked to income
V1139-25
Minimum for descendants not applicable if annual income exceeds 8,000 euros
V1099-25
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
Deduction for spouse with disability available if conditions met
V0906-25
Requisitos para la deducción por cónyuge con discapacidad a cargo
V0384-25
El mínimo por descendiente requiere que el hijo menor de 25 años conviva con el contribuyente y no supere los 8.000 euros de rentas anuales
V1951-19
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