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Dismissal compensation exempt up to minimum wage or €180,000
V5398-26
Imposibilidad de aplicar la reducción del 30% en 2025 si se aplicó en 2024, salvo rectificación en plazo
V1506-26
Tax exemption for objective dismissal payment capped at unfair dismissal amount and €180,000
V1355-26
Property damage compensation is rental income with 30% reduction possible
V1350-26
ICU units received by executives count as income from work
V1000-26
Contributor can file supplementary declaration to remove 2022 reduction and apply it in 2026
V0922-26
Statutory severance pay exemption capped at ET and 180,000 euros
V0559-26
Professional career delays charged to the year of administrative recognition
V0483-26
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
Se puede aplicar la reducción del 30% a la indemnización por despido aunque se haya usado en un plan de acciones previo
V1609-25
No applicable reduction of 30% for retention bonus or non-competition pact
V1451-25
Unemployment benefit does not qualify for exemption or 30% reduction
V1281-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
The 30% reduction applies to severance pay, but its application to pension plan supplements is not determined in the text
V0541-25
30% reduction possible on mutual agreement compensation, not on pension plan supplement
V0542-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
Possibility of applying 30% reduction to incentives with generation period exceeding two years
V0371-25
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
Exemption of 12,000 euros not applicable for individual share purchase options
V1218-22
Excess of unfair dismissal payment above statutory limits taxed as income
V3034-21
30% reduction under Article 18.2 of the LIRPF requires imputation in a single tax period
V3473-19
Aplicación de la reducción del 30% en el exceso de indemnizaciones por despido y rectificación de retenciones
V3424-19
La indemnización por despido colectivo está exenta hasta el límite del Estatuto de los Trabajadores o 180.000 euros
V1027-19
30% reduction possible if incentive generation period exceeds two years and is charged to a single tax period
V0977-19
La indemnización por mutuo acuerdo no está exenta de tributación según la LIRPF
V3208-18
Tratamiento fiscal y límites de exención de la indemnización por despido improcedente
V1894-17
Dismissance compensation before 2014 not subject to 180,000 euro cap
V1687-17
Statutory and 180,000 euro cap on collective dismissal indemnity
V0914-17
30% reduction possible on phased severance payments under certain conditions
V2698-16
Requisitos para la aplicación de la reducción del 30% por rendimientos con período de generación superior a dos años
V0580-16
30% reduction applicable on share options with more than two-year generation period
V3365-15
Reduction of 30% not applicable if mutual agreement payment is spread across tax periods
V2316-15
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