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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Apple seller may apply special agricultural regime or charge 4% VAT
V1608-26
Private pension withdrawal by an Indonesian resident may be taxable in Spain under IRNR
V2411-25
Dividends from a Spanish company to a Swiss resident may be exempt or subject to a 15% withholding tax
V3275-23
Dividends from a Spanish company to a Swiss resident may be exempt or subject to 15% withholding
V3274-23
Swiss shareholders' dividends may be exempt or subject to 15% withholding; liquidation gains not taxable in Spain
V3273-23
Architect must charge VAT; payer must withhold IRPF
V0572-23
Rental income from cable capacity depends on physical possession or control
V0064-22
Dividends exempt under art. 21 LIS not subject to withholding if conditions met
V3204-21
Deductibility of software licences paid to third parties may be possible if deemed necessary expenses
V2528-20
Un depositario central de valores extranjero representado en España debe cumplir obligaciones de retención e información
V0234-19
Se aplica un tipo máximo de retención del 10% para pagos por servicios técnicos a residentes en India bajo la cláusula de nación más favorecida
V2206-18
Un plan de pensiones residente en el Reino Unido podría beneficiarse de la exención de retención en dividendos según el CDI
V2404-16
Los dividendos y plusvalías por participaciones en empresas pueden estar exentos si se cumplen los requisitos del art. 21 LIS
V2159-16
Taxation of artists' and production service income: DGTC guidelines
V1332-14
Spanish company's Costa Rica profits only taxable in Spain if no permanent establishment there
V0655-14
Spanish company's business profits taxed only in Colombia if permanent establishment exists
V0615-14
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