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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Posibilidad de aplicar la reducción del 30% por rendimientos generados en más de dos años en honorarios de abogados
V2134-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Imposibilidad de aplicar la exención del 50% de la Ley de Canarias al exceso de la indemnización por despido
V2101-25
La reducción del 30% por irregularidad es aplicable a la indemnización por mutuo acuerdo si se imputa en un único período impositivo
V1913-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
Monthly compensation under mutual agreement not exempt or reducible for irregularity
V1837-25
No reduction of 30% on lump-sum settlement if paid in installments
V1833-25
La indemnización por despido improcedente está exenta hasta el menor de la cuantía del Estatuto de los Trabajadores o 180.000 euros
V1663-25
Aplicabilidad de la reducción del 30% por rendimientos con periodo de generación superior a dos años
V1432-25
Los importes por carrera profesional tras sentencia judicial tributan como rendimientos del trabajo con reducción del 30%
V1427-25
El reintegro de ahorros de la AFAP de Uruguay tributa en España según el Convenio de Doble Imposición
V1273-25
No reduction of 30% for vacation entitlements due to generation period less than two years
V1287-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
La indemnización por despido es exenta en IRPF hasta el límite legal, pero la mejora indemnizatoria tributa como rendimiento del trabajo
V1066-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Pensions from collective insurance deemed income from employment, no 30% reduction
V0819-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
Judicial delays attributed to the 2024 exercise
V0677-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
Mutual agreement indemnity not exempt and must be charged to a single tax period
V0587-25
Inadmisión de la consulta por extemporaneidad y análisis de la reducción del 30% en complementos de pensiones
V0530-25
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
The 30% reduction cannot be applied to a lump-sum payment from a collective insurance policy
V0028-25
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