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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Requisitos para que los padres apliquen el mínimo por descendientes y la deducción por discapacidad
V2555-25
Pension plan benefits under general regime do not benefit from disability exemption
V2507-25
El rescate de un plan de pensiones privado por un residente en Indonesia puede tributar en España
V2411-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases
V2332-25
40% reduction for prior contributions can apply only once per contingency
V2317-25
Exemption not applicable to pension plan rental income under general regime
V2282-25
Compatibility of contributions to pension plans and protected wealth for persons with disability
V2287-25
Tratamiento fiscal de la disposición anticipada de derechos consolidados de planes de pensiones
V2233-25
El rescate de un plan de pensiones se considera rendimiento del trabajo y debe integrarse en la base imponible
V2189-25
Límites de aportaciones anuales a planes de pensiones y sus posibles incrementos
V2113-25
Base imponible cannot be reduced via spousal pension contributions if spouse earns over 8,000 euros annually
V1558-25
40% reduction applicable only once per contingency in the same pension plan
V1546-25
Los progenitores pueden aplicar el mínimo por descendientes si el hijo cumple los requisitos de edad, convivencia y límites de rentas
V1377-25
40% reduction in temporary regime applicable only once per same pension contingency
V1331-25
Exemption for disability cannot be applied to pension scheme withdrawal
V1221-25
Exemption for disability cannot be applied if pension contributions were made under general regime
V1063-25
Regulación de las aportaciones y prestaciones en planes de pensiones para personas con discapacidad
V0848-25
Pension payments as employment income cannot benefit from 40% reduction
V0818-25
40% reduction possible on pension plan benefits under transitional regime
V0783-25
Posibilidad de aplicar la reducción del 40% en el rescate por antigüedad de aportaciones (sujeto a plazos de la DT 12ª)
V0589-25
Pension plan benefits subject to judicial seizure are treated as earnings from work
V0555-25
La reducción del 30% procede para la compensación por extinción laboral, pero su aplicación al complemento de plan de pensiones no se determina en el texto
V0541-25
La reducción del 30% procede para la compensación por extinción laboral, pero no para el complemento por plan de pensiones
V0542-25
Pension plan benefits classified as income subject to withholding
V0479-25
Condiciones para aplicar la reducción del 40% en el rescate de aportaciones a planes de pensiones realizadas antes de 2007
V0370-25
Pension plan benefits and salaries considered income from employment
V0173-25
Benefits from an inherited pension plan are not subject to Inheritance Tax if they are included in the taxable base of Non-Resident Income Tax
V0168-25
Cannot apply 30% reduction to capital payment from collective insurance linked to employment pension plan
V0137-25
Pension plan benefits are taxed as employment income and may be subject to a 40% reduction under specific conditions
V0122-25
Possibility of receiving retirement benefits in advance following a collective redundancy
V0100-25
Deadline for applying the 40% reduction to pension plans under the transitional regime
V0051-25
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