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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 73 results.
Deben incluirse en el IRPF las ganancias de FOREX y cambio de divisas si se realizan con contrapartida española
V5155-26
Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl
BOE-A-2026-14499
Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente
BOE-A-2026-13573
Medical non-residents' fees for services used in Spain are fully taxable
V1667-26
Services of an independent professional from Argentina cannot be taxed in Spain if rendered from Argentina
V1671-26
Foreign work earnings may be exempt from Spanish personal income tax under certain conditions
V0919-26
Cryptocurrency gains may qualify for Ceuta or Melilla deduction if custody entity is based there
V0619-26
Staking income taxed as capital gains or patrimonial gains
V0612-26
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
60% deduction available for foreign social security pensions in La Palma
V2561-25
Rental income from Spanish property by a Mexican resident is taxable in Spain
V2526-25
El rescate de planes de pensiones por residentes en México puede tributar en España o solo en México según el Convenio
V2494-25
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
60% deduction applicable in Melilla for remote work earnings
V1853-25
Cryptocurrencies and foreign platform gains may not be taxable in model 151
V0376-24
French investment fund repayment profits taxed in Spain as savings income
V2977-23
To qualify for the special regime under Article 93 LIRPF, no income from a permanent establishment may be obtained
V2817-23
Grants to non-resident trainees not subject to IRNR
V2789-23
Earnings from work under startup special regime deemed obtained in Spain
V2552-23
Non-residents' income from Spain taxed under IRNR based on nature
V2184-23
Absence of permanent establishment depends on premises availability and agent or subsidiary actions
V0452-23
No obligation to declare IRPF if not a Spanish tax resident
V0037-23
Earnings from France taxed in France for Spanish residents
V3146-21
Earnings from permanent establishment exclude displaced workers' special regime
V1203-21
No permanent establishment where an independent logistics operator provides services without premises available to the company
V3248-20
Tax declaration obligation depends on fiscal residency and foreign work exemption criteria
V2043-20
Pensions from pre-move activities exempt under LIRPF special regime
V1998-20
No obligation to withhold taxes on non-resident artists performing abroad
V1887-20
Exemption possible for transfer of shares if participation and residency criteria met, except where the company is a patrimonial entity
V1397-20
Tax declaration obligation depends on fiscal residency and worldwide income limits
V0358-20
Tax residence determines the obligation to tax income obtained abroad and work performed in Spain
V3374-19
One-off payment from pre-move Swiss contributions not taxable in Spain
V2358-19
Límites de la deducción por doble imposición internacional en el Convenio con Chile
V2185-19
Foreign property profits exempt for displaced workers in Spain
V1167-19
Rental income from boats and moorings to non-residents taxed in Spain based on nature
V2183-18
No obligation to declare IRNR if Norwegian company uses property for its own use
V2189-18
Deduction for international double taxation applicable on Guatemalan income
V1626-18
La residencia fiscal se determina por los criterios de la LIRPF y no únicamente por la presentación de modelos ante la AEAT
V1263-18
Dividends from a Spanish company taxable in Spain at 15% for a French resident shareholder
V0966-18
No hay retención en el IRNR por alquiler de stands en ferias extranjeras o publicidad en medios del exterior
V2835-17
Musical performances in Mexico not subject to Spanish taxation
V2425-17
Rents from a US LLC must be included in Spanish corporate tax base
V0019-17
Exemption applies to bareboat charter of vessels in international navigation
V5263-16
Foreign transfer of own funds not considered income in Spain
V4973-16
The international double taxation deduction is considered at 20% for interest according to the Convention with Brazil
V4259-16
Deduction for foreign taxes on Gibraltar income possible
V4035-16
Retention of IRNR on services provided and used in Mauritania not required
V3793-16
Los servicios prestados en Uruguay por residentes uruguayos no tributan en España por IRNR ni IVA bajo las condiciones descritas
V3320-16
Foreign entities' dividends not taxed under displaced workers regime
V2865-16
Tratamiento fiscal de los planes de pensiones para contribuyentes acogidos al régimen especial de desplazados
V2039-16
Handling, quality control and transport services may be considered accessory costs in international trade
V1159-16
Aplicación de la reducción del 40% por aportaciones a planes de pensiones realizadas hasta el 31 de diciembre de 2006
V0962-16
International double taxation deduction with Brazil capped at 20%
V0417-16
Foreign investment advisory services may be exempt from IRNR if used abroad
V0196-16
Brazilian company's sports intermediation revenues may be taxable in Spain
V3988-15
Bonus on revenues in Ceuta or Melilla possible with fixed business location
V3555-15
Possibility of applying corporate tax relief for revenues from Ceuta permanent establishment
V3551-15
Deduction for international double taxation possible if conditions met
V2417-15
La tributación de una sociedad andorrana en España dependerá de la localización de sus servicios y del destinatario
V1819-15
Rents from risk capital entities not considered earned in Spain for non-residents without permanent establishment
V0886-15
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