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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Cultural associations' income exempt if not from economic activity
V1040-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
Las rentas de una explotación forestal en España por un residente en Alemania pueden someterse a imposición en España
V2491-25
The existence of a permanent establishment through a construction site depends on whether its duration exceeds 12 months
V2414-25
Income from economic activities in non-profit associations is subject to Corporate Income Tax
V0054-25
Services rendered from a Spanish domicile by a Swiss resident may be taxable in Spain if a fixed base exists
V2119-21
Subsidies for rural tourism property rehabilitation taxed if permanent establishment exists in Spain
V0513-21
Poker tournament winnings in Spain taxed as capital gains for non-residents
V0222-21
La matriz norirlandesa podrá tributar en España por los beneficios imputables a su establecimiento permanente
V3250-17
Gravamen de servicios de no residentes: la clave es la utilización de la prestación en territorio español
V1085-17
Tratamiento de las rentas de empresas de producción según la derivación de la actuación del artista y la aplicación de Convenios
V5328-16
El Convenio con Andorra resuelve el conflicto de residencia mediante la vivienda permanente o el centro de intereses vitales
V5035-16
Las rentas de un artista residente en Alemania por un concierto en España pueden tributar al 19% en IRNR y al 21% en IVA
V4257-16
Taxation of a self-employed person resident in France depends on fiscal residence and the existence of a fixed base in Spain
V2053-14
Non-resident actors and technicians not subject to Spanish tax if OECD convention applies and no permanent establishment
V1454-14
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