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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Share issuance via RSUs considered as non-cash income with account income included
V1004-26
Stock options classified as income from economic activities
V0460-26
Meal vouchers exempt from tax are not considered part of progressive taxable income
V2542-25
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
Services provided by a partner to their company and the payment of their self-employed contribution are classified as employment income
V1796-25
Amazon Vine product sales may be subject to VAT if commercial intent exists
V1450-25
Master expenses reimbursed by court order treated as wage income
V1283-25
Income from reviews taxed as capital gains in IRPF
V1161-25
A zero-interest advance to an employee may constitute a species retribution
V0781-25
Vehicle availability for private use constitutes species income regardless of actual usage
V0422-25
No tax on fuel allowance if unused amount is automatically refunded
V0428-25
Premiums for a collective life and disability insurance policy constitute benefits in kind from employment
V0171-25
Life insurance premiums paid by a professional society may constitute income in kind for a partner
V2392-22
Mobile phones and accessories for work do not constitute species remuneration
V0150-22
La entrega de acciones a empleados sin cumplir requisitos de oferta general tributa como rendimiento del trabajo
V3080-19
Work performance from share options becomes due upon exercise of option right
V2070-17
Tratamiento fiscal de las retribuciones de un socio profesional por servicios prestados a su sociedad
V2175-16
Tratamiento fiscal de las retribuciones de socios y administradores en sociedades de servicios profesionales
V2177-16
Tratamiento fiscal de las retribuciones en especie para trabajadores no residentes en el IRNR
V0401-16
Los gastos de inmuebles son deducibles en el Impuesto sobre Sociedades si cumplen los requisitos de devengo, inscripción contable, correlación y justificación
V2572-15
The delivery of shares and the exercise of stock options are considered employment income and may qualify for the 30% reduction under certain requirements
V1996-15
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