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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
Self-employed professionals must withhold IRPF if providing economic activities
V1111-26
If you are a Spanish tax resident, your pension is subject to IRPF withholding
V0449-26
Retention of IRPF for variable salary components to be calculated using general rule
V0131-26
Rental of rural land for an antenna is exempt from IRPF retention
V2059-25
IVA and IRPF retention applicable to inherited copyright transfer
V1834-25
Mixed service and property contracts may be exempt from IRPF retention
V1423-25
Canarian general indirect tax to be excluded from IRPF retention base
V0921-25
Delays in wage payments are not subject to IRPF withholding or Model 190 declaration
V0668-25
General retention procedure applies with 15% minimum rate for artists under special employment relationship
V0680-25
Payments to amateur players may be subject to IRPF withholding as income from work
V0556-25
Earnings from ETC sales deemed mobile capital income subject to retention
V0267-25
IVS and IRPF retention depend on whether each co-owner or the property community carries out the rental
V1147-24
Societies' advance payments deemed earnings from work
V0627-24
Self-employed must make IRPF withholding when paying professional invoices
V2612-23
No obligation to withhold IRPF on graphic arts invoices
V2548-23
Renting property to a company may be VAT-exempt if used for a specific individual
V2415-23
Technical services on Peninsula property subject to VAT
V2277-23
Property owners' associations must withhold IRPF on payments to property managers
V1404-23
Physiotherapy deemed a professional activity; VAT exemption depends on service purpose
V0781-23
Illustration classes may be exempt from VAT if conditions are met
V2633-22
No obligation to state IRPF retention on invoices
V1805-22
Property community must not withhold IRPF on capital income distributions
V1718-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Entity may be fined for applying IRPF retention below legal threshold
V1426-22
Rent of homes may be VAT-exempt if no hotel services are provided
V1362-22
The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner
V0778-22
Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity
V3176-21
Retention of IRPF on dividends paid to hereditary communities and adjacent inheritances
V3165-21
No refunding invoice required for unapplied IRPF retention
V3133-21
Retention of IRPF on professional service invoices depending on payer type
V2705-21
The exemption for work performed abroad requires that the service be provided to a non-resident entity
V2192-21
Income from property community from legal services subject to IRPF retention if payer is obliged to do so
V1502-21
Independent professionals subject to IRPF withholding if payer is a withholding obligor
V3576-20
A foreign company without a permanent establishment in Spain is not obliged to withhold IRPF on professional services
V2479-20
IRPF retention to continue during fiscal residency
V2123-20
Retention of IRPF required when paying professional income to a legal entity
V1829-20
Social media service billing depends on professional's tax residency
V1062-20
La sujeción al IVA depende de la condición y ubicación del destinatario, y la retención de IRPF de la condición del pagador
V1032-20
Dismissal compensation not exempt if improvidence not recognised in SMAC or by judicial decision
V0603-20
Requisitos para la existencia de un establecimiento permanente según el Convenio España-Alemania
V2221-19
IRPF retention does not exempt from declaration if thresholds are exceeded
V1524-19
No retention of IRPF when a physical person pays a bailiff in a private context
V1176-19
No retention of IRPF when teaching takes place in a own establishment
V1123-19
Photographic reports under copyright assignment are considered professional income and subject to IRPF withholding
V0721-18
Personal Income Tax withholding obligation for foreign companies employing remote workers in Spain
V3286-17
No retention obligation if payer is a non-economic physical person
V3133-17
Sujeción al IPSI del arrendamiento de un inmueble en Ceuta y su relación con el IVA
V3017-17
No VAT or IRPF retention due to translation services to a Polish company
V2312-17
No retention of IRPF required for interest paid to private individuals without economic activity
V2274-17
La captación de clientes para seguros puede estar exenta de IVA si implica ponerlos en contacto con el asegurador
V1840-17
Procedure to regularise the tax withholding rate upon conversion of a fixed-term to an indefinite contract
V1810-17
No is there a legal obligation for a professional to include IRPF retention on invoices
V1357-17
No retention obligation when hiring a domestic worker by a physical person in a private setting
V1124-17
La extinción laboral obliga a regularizar el tipo de retención de IRPF
V1098-17
Las cesiones de derechos de autor de obras fotográficas por personas físicas están exentas de IVA y pueden calificarse como rendimientos del trabajo o de actividades económicas
V1067-17
Rents from a British LLP with a presence in Spain are subject to IRPF withholding
V0737-17
Los trabajadores pueden solicitar la aplicación de tipos de retención de IRPF superiores a los que resulten de la normativa
V0703-17
No obligation to withhold IRPF on professional fees paid by costs judgment
V4844-16
Share issuance to employees may be subject to IRPF retention if exemption conditions are not met
V4357-16
IRPF retention required on dividends distributed to shareholders
V4152-16
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