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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Extremadura Autonomous Community: 2026 General Budgets approved
BOE-A-2026-17839
Disability tax exemption not retroactive
V5108-26
Salaries indexed to IPCA or contracts with retroactive effects are charged to the year they become due
V1356-26
Inheritances must be declared in the year of death, not acceptance
V2516-25
Pension of absolute permanent incapacity not to be counted as income
V1101-25
Disability tax allowance applicable if degree is granted by 31 December
V2378-24
Revocation of a donation is not a new taxable event if civilly annulled
V2111-24
Reinvestment exemption for primary residence applies if inheritance acquisition is backdated to the date of death
V1781-24
Back pay for hardship allowance is attributed to the year the administrative resolution is issued
V1739-24
The acquisition date of an inherited asset is the date of the deceased's death, even if formalised later
V1604-24
Arrears in maternity allowance must be attributed to the years they were due via supplementary tax returns
V1287-24
Maternity supplement must be attributed to the period of entitlement via supplementary tax returns
V0906-24
Social Security maternity allowance is taxed as employment income and is not exempt
V0708-24
Wage differences from court rulings must be attributed to the tax year in which the resolution becomes final
V3114-23
Deduction for disabled workers to be claimed in year of entitlement, not award year
V1510-22
DGT lacks authority to determine the validity or retroactivity of disability certificates
V0611-22
Undue employment income subject to repayment must be excluded from Personal Income Tax (IRPF)
V1638-21
The €3,000 disability tax allowance may apply if a court ruling recognises absolute incapacity
V1594-21
Exemption from retention applies from certificate delivery to tenant
V1374-21
Disability tax exemption has a requested character and takes effect from the grant decision
V1064-21
Contract rescission triggers capital gains tax under penalty clause
V2172-20
No se puede rectificar el ISD por menor valor catastral, pero sí solicitar la devolución del IBI
V0306-20
Se puede solicitar la rectificación de la autoliquidación para recuperar el impuesto tras la resolución de una venta
V2426-19
V2392-19
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