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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Cannot apply pension compensation reduction when transferring home use to ex-spouse
V1219-26
Arrears in compensatory pensions must be attributed to the period they were due via supplementary tax returns
V1415-24
Unpaid compensatory pensions must be declared when the judicial ruling ordering payment becomes final
V0717-24
Reduction for compensatory pensions only applies once the divorce decree becomes final
V2424-23
Must be declared as married and not apply pension reductions until the divorce decree becomes final
V1846-23
Compensatory pensions must be declared as income from employment
V1601-23
Compensatory pensions received late must be attributed to the years they were due
V1030-22
Repayment of compensatory pension received unduly must be rectified in the tax year it was collected
V0805-21
Compensatory pensions must be declared in the year they become due, even if paid later
V3363-20
Reduction in taxable base for compensatory pension payments may apply following the debtor's death
V2063-20
Taxable base may be reduced by compensatory pensions offset against a former spouse's debt (excluding child maintenance)
V1023-20
Compensatory pensions and maintenance payments cannot be deducted before a divorce decree becomes final
V3251-19
Lump-sum payment in lieu of compensatory pension allows for tax base reduction
V3281-17
Mediation agreement does not constitute a judicial decision for reducing compensatory pensions
V1514-17
Compensatory and maintenance pensions agreed before a notary allow for income tax reductions
V2505-16
Assignment of right to use a home is not considered compensatory pension for tax base reduction
V2041-16
Compensatory pension tax reductions cannot be applied to amounts paid prior to a separation decree
V2701-15
Child maintenance annuities do not reduce the taxable base but allow special treatment in the tax liability
V2146-15
Compensatory pension reduction cannot be applied if the matrimonial bond is restored
V1019-15
Child support reductions or special scales cannot be applied without a judicial ruling
V0409-15
Compensatory pension tax relief cannot be applied before divorce decree becomes final
V0402-15
No reduction for compensatory pensions in 2012 if the divorce becomes final in 2013
V2050-14
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