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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 66 results.
Premiums under special social agreement are deductible in IRPF
V5307-26
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
No obligation to file tax return if income below legal thresholds
V1117-26
No obligation to file tax return if income thresholds not exceeded
V1082-26
Incomes from project reviews as independent expert are deemed economic activities
V0465-26
Tax declaration obligation depends on exceeding income thresholds
V0269-26
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
3% retention on property sale can be included in tax return if fiscal residence change occurs in same year
V0683-25
A disability degree of 33% or higher is deemed proven if a total permanent disability pension is held
V2116-24
Income tax filing obligation depends on whether scholarship and employment income come from two different payers
V1732-24
Scholarships for judicial training are not exempt from Income Tax and must be taxed as employment income
V1552-24
No obligation to declare IRPF if non-exempt earnings below 22,000 euros
V1540-24
Youth Rental Bonus is taxed as a capital gain in the year it is received
V1418-24
Income tax return not required if employment income is below €22,000 in cases of business subrogation
V1135-24
Inheritance taxes and expenses cannot be deducted from Income Tax, but acquisition value may be increased
V0824-23
No obligation to declare IRPF if pension income is below legal limits
V1542-22
Business subrogation does not imply multiple payers for IRPF filing thresholds
V1230-22
Tax declaration obligation depends on fiscal residency and income limits
V1163-22
Unmarried couples: only one parent may file tax returns jointly with children
V0965-22
No obligation to declare IRPF for dividends under €1,000 if no double taxation deduction is claimed
V0261-22
Liability insurance premiums and professional society fees cannot be deducted from Personal Income Tax (IRPF)
V3171-21
Income tax returns required if pension scheme withdrawals exceed employment income thresholds
V2986-21
No obligation to file Income Tax return if capital gains from grants and property income do not exceed €1,000
V2142-21
Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500
V1868-21
The official European Central Bank exchange rate must be used to convert sterling salaries into euros
V1531-21
Company subrogation does not imply multiple payers for IRPF filing threshold purposes
V1483-21
No obligation to declare IRPF if foreign and Spanish pensions below 22,000 euros
V1231-21
Business subrogation does not result in two payers for IRPF filing threshold purposes
V1173-21
Tax relief for donations may apply if the public school is an administrative entity
V1118-21
Joint tax declaration not possible with a daughter over 18
V0973-21
No obligation to declare IRPF with exempt work income
V0957-21
Changes in family status must be reported to the payer via Form 145 to adjust tax withholdings
V0607-21
No obligation to declare energy renovation grants if they do not exceed €1,000
V0559-21
Partners in income attribution entities may deduct health insurance from Personal Income Tax
V0211-21
No obligation to declare IRPF if work income below 22,000 euros under certain conditions
V3200-20
Grants for research projects must be included in income tax returns
V3073-20
No obligation to file tax returns if employment income and public aid do not exceed legal thresholds
V3018-20
Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income
V2859-20
Income tax returns are not mandatory if employment income comes from a single regional administration
V2312-20
Mandatory Income Tax return if having two payers and earnings exceed €14,000
V1703-20
No obligation to declare exempt patrimonial gain
V1620-20
The €22,000 threshold for filing a tax return remains if additional payers do not exceed €1,500
V1380-20
No obligation to declare IRPF if income thresholds are met, except in specific cases
V1216-20
Tax declaration required when two payers and second payer exceeds 1,500 euros
V0893-20
No declaration of IRPF required if earned income below 14,000 or 22,000 euros
V0523-20
Tax declaration obligation depends on fiscal residency and worldwide income limits
V0358-20
Personal Income Tax must be declared if gains and losses from shares exceed the exclusion thresholds
V0045-20
Public grants for formal studies are exempt from Personal Income Tax (IRPF)
V3230-19
No obligation to declare IRPF from sale of habitual home
V2742-19
Se debe declarar el IRPF si se perciben dos pensiones de distintos pagadores que superen los 12.643 euros
V2289-19
No obligation to declare IRPF if second pension below 1,500 euros annually
V1595-19
Cannot claim refund in Spain of Portuguese withholdings
V1358-19
No se considera que exista más de un pagador tras una subrogación empresarial para el límite de declaración del IRPF
V0995-19
No obligation to declare IRPF for sale of habitual home by those over 65
V1541-17
Exempt from tax return if pension payments below 22,000 euros
V1427-17
Obligation to declare IRPF if capital gains with retention exceed 1,600 euros
V0630-17
Must file tax return for patrimonial gain from property sale without retention
V4698-16
Tax declaration obligation depends on nature of foreign work income and property rental
V4543-16
Joint taxation not possible if spouse is not an IRPF taxpayer in Spain
V2102-15
No obligation to declare IRPF if combined pensions below 1,500 euros annually
V1882-15
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