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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Judicially recognised salary difference deemed taxable income
V1275-26
Capital gain from increased justiprecio in expropriation charged to the tax period when the judicial resolution becomes final
V0987-26
Dismissal compensation claims are charged to the year when the judgment becomes final
V0984-26
Salaries from judicial rulings charged to the year of finality
V0560-26
Salaries and unused vacation pay imputed to correct tax years
V0485-26
Delays in a judicially recognised disability pension are charged to the year the sentence becomes final
V0428-26
El ingreso por indemnización judicial debe imputarse al periodo impositivo en que la resolución adquiera firmeza
V2499-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Delays in gender pay supplement affect judicial enforcement and follow main pension regime
V2030-25
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
Payment of a subsidiary liability debt results in a capital loss
V1231-25
Las indemnizaciones por retraso en entrega de vivienda e intereses tributan como ganancia patrimonial en la base imponible general
V1167-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Los atrasos por reconocimiento de carrera profesional se imputan al ejercicio en que adquieren firmeza
V1090-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
Judicial indemnity interest taxed as patrimonial gain
V0729-25
Judicial delays attributed to the 2024 exercise
V0677-25
15% retention due on salary arrears from prior fiscal years
V0585-25
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
Tratamiento fiscal de las indemnizaciones por despido y salarios percibidos tras resolución judicial
V1940-21
Judicially recognised bonuses taxed as income from work
V0722-18
Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final
V0233-16
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