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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Translation services may be VAT-exempt if they involve a personal contribution distinct from the existing work
V1615-26
Parking land rental subject to VAT, not exempt
V1360-26
Employee and children's study grants taxed as income from work
V1234-25
No retention obligation on rental income for private use by a non-obligated physical person
V2594-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Architect must charge VAT; payer must withhold IRPF
V0572-23
Municipal maternity or adoption grants are exempt from income tax withholding
V2238-22
Leasing companies must withhold IRPF from physical persons, except where exceptions apply
V1602-22
Leasing of rural land as an isolated asset is not subject to IRPF withholding
V0490-22
Leasing land for electric vehicle charging points is subject to 21% VAT
V0061-22
Organist earnings subject to IRPF retention if payer is legally obliged
V2506-21
There is no obligation to withhold Personal Income Tax (IRPF) for the lease of properties classified as rural
V1430-21
Income tax withholding rate for retirement pensions determined via general procedure
V1379-21
The lease of rural estates for hunting grounds is taxed at the general VAT rate and constitutes income from real estate capital
V0670-21
No se debe aplicar retención de IRPF por el arrendamiento de un terreno rústico como elemento aislado
V3415-20
El arrendamiento de terreno rústico para aparcamiento municipal está sujeto a IVA al 21%
V3124-20
The natural person who subleases a dwelling for office use should not apply withholding tax under Personal Income Tax (IRPF)
V1112-20
Rents from property management activities in community of goods are subject to IRPF withholding
V1227-19
Vehicle theft indemnity not subject to IRPF retention
V2285-14
Income from a community of goods providing legal services is subject to IRPF retention
V1805-14
Leonardo da Vinci mobility grants subject to IRPF withholding
V1518-14
No retention obligation on professional income from non-resident payers
V0479-14
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