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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 92 results.
Special agreement practice payments deductible in IRPF according to exigibility
V5364-26
Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration
V5354-26
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Delays in gender gap supplement must be attributed to years of entitlement
V5313-26
Exigibilidad — evolución doctrinal DGT
evolution::exigibilidad
Certificate of residence from the preceding year can be used to justify tax exemption
V5219-26
Premiums under special agreement with Social Security deductible
V1658-26
Imputación temporal del complemento económico por jubilación demorada a tanto alzado
V1638-26
2025 pay rise to be taxed in 2026 if paid that year
V1512-26
Imputación temporal de los incrementos retributivos de 2024 y 2025 según su exigibilidad
V1500-26
Salaries indexed to IPCA or contracts with retroactive effects are charged to the year they become due
V1356-26
Salaries increases imputed to year of exigibility, 2024
V1348-26
Rental income from rural property is charged when due
V1267-26
Social security contributions under special agreements are deductible in the year they become due
V1009-26
ICU units received by executives count as income from work
V1000-26
Oposiciones tribunal: earnings taxed in year of exigibility
V0926-26
Maternity allowance arrears to be charged to the year of their due via self-assessment
V0582-26
Professional career delays charged to the year of administrative recognition
V0483-26
10% VAT rate applies to electricity supply based on rate in billing period
V0319-26
Earnings from acting as a government representative in elections are considered income from work
V0272-26
Delays in previous year benefits must be included in a supplementary self-declaration of the relevant year
V0223-26
Maternity allowance arrears to be imputed to years of entitlement via self-declaration
V0200-26
Amendments to payment schedules allow revenue recognition under new due dates if operating conditions are met
V0146-26
Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Public sector remuneration increases are imputed to the period in which they become due
V1991-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Complementary self-declarations required for IRPF due to maternity allowance delays
V1801-25
Extraordinary restructuring aid taxed as income from work
V1430-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
V1429-25
Earnings are attributed to the period when due, not when received
V1365-25
Maternity allowance delays to be attributed to relevant tax periods via self-assessment
V1364-25
Special practice agreement payments are deductible in the year they become due
V1360-25
Premiums for special social agreement deducted in year of exigibility
V1368-25
Maternity allowance arrears to be taxed in year of exigibility via self-declaration
V1335-25
Payment delays must be attributed to the year they were due, not the year received
V1324-25
Late unemployment benefits must be attributed to the year they were due, not the year paid
V1321-25
Interests on a German account are imputed to the period of recognition in the account
V1246-25
Maternity allowance delays to be attributed to periods of exigibility via self-assessment
V1154-25
When to report salary difference compensation depends on judicial or agreement basis
V1175-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Overtime hours from 2023 must be taxed in 2023 even if paid in 2024
V1129-25
Maternity allowance delays must be taxed via supplementary self-assessments
V1094-25
Tax treatment of maternity allowance arrears following Supreme Court jurisprudence
V1077-25
Delays from 2023 GDP increase must be taxed in 2024
V1082-25
Delays in maternity allowance must be apportioned to each year of entitlement via supplementary self-assessments
V1107-25
Delays in maternity allowance must be attributed to years of exigibility via supplementary self-assessments
V1040-25
Maternity allowance arrears to be charged to years when due via self-assessment
V1042-25
V1049-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
VAT rate for electricity supply depends on when price becomes due
V1005-25
Maternity allowance arrears to be imputed to years of exigibility via self-declaration
V0899-25
When is the December 2024 salary due?
V0910-25
Social security contributions under practice agreements are deductible
V0902-25
V0901-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
Special practice agreement payments deductible in year of exigibility
V0907-25
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