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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
No reduction for economic activity income via community of goods
V5327-26
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
Real estate or financial investments with protected wealth do not trigger tax loss if certain conditions are met
V1011-26
Exemption not applicable if beneficiary is not the disabled participant
V0797-26
Spending on a disabled person's essential needs not deemed a disposal for tax benefits
V0693-26
Right to disability minimum maintained after switching from disability to retirement pension
V0430-26
Rents from protected assets are taxable in the taxpayer's personal income tax
V0044-26
Each spouse can reduce their taxable base by €5,000 for a €10,000 gainful contribution
V0022-26
Compatibility of contributions to pension plans and protected wealth for persons with disability
V2287-25
State deduction for accessibility works in habitual home not available
V2255-25
Rents from assets in a disabled person's protected estate are taxed according to their nature
V2225-25
V2145-25
Conditions for the application of the special tax regime for contributions to pension plans for persons with disabilities
V2029-25
Requisitos para la exención del Impuesto Especial sobre Medios de Transporte para personas con discapacidad
V1679-25
Grade II dependency does not establish disability status for IRPF
V1370-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Fiscal benefits cannot be claimed for future contributions in a single deed
V0913-25
Contributions to protected wealth of disabled persons require public document or judicial resolution
V0364-25
Reimbursements of investment funds in protected Catalan wealth are subject to IRPF
V0335-25
Vehicle contribution to protected estate of a disabled person may qualify for tax benefits
V0295-25
The tax exemption requires that the vehicle be for the exclusive use of the person with a disability
V0035-25
VAT deduction for disabled-access vehicles presumed at 50% for professional use
V2572-24
Increment in deductible expenses applicable during temporary disability leave
V0069-21
Spouse not eligible for disability deduction under Article 81 bis of the IRPF
V1964-18
Disability vehicle tax exemption no reapplication needed if circumstances unchanged unless original decision sets a time limit
V1603-18
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