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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Economic compensation for the termination of the separation of assets regime is not subject to Income Tax
V1523-24
Full deduction of mortgage repayments is not permitted unless total payment stems from a court ruling
V0050-24
Reduction for compensatory pensions only applies once the divorce decree becomes final
V2424-23
Acquisition value cannot be updated during the division of common property
V2226-23
Must be declared as married and not apply pension reductions until the divorce decree becomes final
V1846-23
Pension plan benefits are taxed as employment income in the hands of the beneficiary
V1435-23
Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years ago
V1352-22
Child maintenance annuities from a Romanian divorce decree may be applied
V0932-22
Compensatory pension tax reduction cannot be applied until divorce decree is final
V1377-20
The special regime for alimony cannot be applied in the fiscal year in which the matrimonial breakdown has not occurred
V0930-20
Compensatory pensions and maintenance payments cannot be deducted before a divorce decree becomes final
V3251-19
No imputation of imputed real estate income for the right of use of the family home
V1594-19
Articles 64 and 75 of the IRPF Law cannot be applied if maintenance payments are not judicially recognised
V1260-18
Property allocation in divorce is exempt from IIVTNU, but excess allocation may be subject to IIVTNU and ITPAJD
V0239-16
Compensatory pension tax relief cannot be applied before divorce decree becomes final
V0402-15
No reduction for compensatory pensions in 2012 if the divorce becomes final in 2013
V2050-14
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