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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Reduction for taxi licence transfer cannot be applied if no economic activity is being carried out
V1350-24
Monthly payments agreed for a deceased employee are subject to Inheritance and Gift Tax
V0319-23
Compensations for contract suspension during leave of absence do not qualify for the 30% reduction
V1528-22
Maternity tax deduction cannot be applied during unpaid leave for personal reasons
V1482-22
Maternity tax deduction not applicable during childcare leave periods
V2800-21
Maternity tax deduction cannot be applied during childcare leave
V2276-21
Correos payments of MUFACE contributions do not affect employee Income Tax (IRPF)
V2193-21
Severance pay for mutual agreement termination is not exempt but allows for irregularity reduction
V0464-21
Reinvestment exemption for primary residence requires relocation due to compelling circumstances
V3407-19
Mutual agreement severance is subject to Income Tax but qualifies for irregular income reduction
V2546-19
Reimbursement of Social Security special agreement costs is taxable as employment income
V2391-19
Criteria for calculating average headcount in the employment creation tax deduction for workers with disabilities
V1044-19
Reimbursement of Social Security special agreement costs is classified as employment income
V0740-19
Severance pay by mutual agreement in an incentivized leave of absence is taxed as employment income
V1860-18
Compensations for contract suspension are not eligible for tax exemptions or the 30% reduction
V2501-17
The maternity deduction cannot be applied during a leave of absence for childcare
V1951-17
Maternity tax deduction may be applied during months when all requirements are simultaneously met
V1656-17
Compensations for contract suspension are not exempt and do not qualify for the 30% reduction
V5253-16
Severance pay for leave of absence is recognised in the period when each payment becomes due to the employee
V0998-16
Maternity tax deduction cannot be applied during parental leave
V3236-15
Mutual insurance contributions and passive rights fees are attributed to the tax year in which they become due
V2696-15
V1552-14
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