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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Resolución de 13 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Palencia n.º 1 a inscribir determinada adjudicación de inmueble mediante convenio regulador aprobado en un procedimiento judicial de guarda, custodia y alimentos de un hijo menor no matrimonial.
BOE-A-2026-12144
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Cannot apply pension compensation reduction when transferring home use to ex-spouse
V1219-26
Resolución de 22 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Zaragoza n.º 2, por la que se deniega la inscripción de tres fincas que fueron incluidas en un convenio regulador de pactos familiares, por razón de divorcio, y que habían sido adquiridas previamente al matrimonio en pro indiviso.
BOE-A-2026-4169
Factual separation does not allow retroactive tax declaration of legal separation
V1840-25
Reduction for compensatory pensions only applies once the divorce decree becomes final
V2424-23
Must be declared as married and not apply pension reductions until the divorce decree becomes final
V1846-23
Compensatory pensions must be declared as income from employment
V1601-23
No imputed real estate income for portion of second home allocated to ex-spouse
V1640-22
Spousal maintenance special rules cannot apply to excess payments not judicially determined
V1177-22
Pension plan benefits are fully taxable for the beneficiary, regardless of the division of community property
V0985-22
Family housing expenses paid by a parent do not qualify as deductible maintenance payments
V2015-20
The date of the court ruling determines the attribution of property income following a divorce
V2000-20
Compensatory pension tax reduction cannot be applied until divorce decree is final
V1377-20
The reduction for compensatory pension cannot be applied to amounts that have not been judicially established
V0895-20
Lump-sum compensatory pensions may be eligible for a reduction in the IRPF taxable base
V0605-20
Child support special tax regime cannot be applied to amounts exceeding judicial rulings
V0611-20
Compensatory pensions and maintenance payments cannot be deducted before a divorce decree becomes final
V3251-19
The annuity regime for alimony requires a judicial decision or regulatory equivalence
V2295-18
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