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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 52 results.
Cannot deduct master's tuition fee in personal income tax
V1550-26
Premiums under an Special Agreement with Social Security are deductible from taxable income
V1516-26
Repair and conservation costs in rental properties deductible if rental expectation proven
V1154-26
40% reduction in pension plan withdrawals depends on contingency date
V0670-26
Pension and solidarity contributions are tax-deductible
V0529-26
Objectivity method limits remain at 250,000 and 125,000 euros for 2025
V0464-26
Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion
V0113-26
Employer-paid professional fees deemed as in-kind remuneration
V2188-25
Income and penalties from contract breaches may be treated as capital gains
V2109-25
Replacement of a bath or shower can be deducted as repair and maintenance
V1931-25
Repair and conservation costs deductible if solely for future rental income
V1933-25
Return of funds for litigation expenses not considered economic income
V1856-25
Repair and conservation costs deductible; improvements added to acquisition value
V1891-25
La entidad aseguradora es la obligada a presentar el modelo 345 y las aportaciones al plan de previsión social empresarial pueden reducir la base imponible
V1717-25
Deductibility of repair costs in properties expected to be rented
V1408-25
Deductibility of repair and annual expenses for rental properties
V1417-25
Deductibility of repair and conservation costs for properties intended for rental
V0916-25
Obligation to declare Personal Income Tax on pension plan benefits according to the limits of Article 96 of the LIRPF
V0123-25
Rental income and capital gains from property in Poland may be taxable in both Spain and Poland
V2606-24
Salaries received from other employers are excluded from the calculation of withholding tax on settlement payments
V2332-24
Employment income must be declared at its gross amount accrued
V2214-24
30% reduction not applicable to voluntary bonuses for services rendered
V2190-24
Income from discontinued activities must be included when calculating objective estimation limits
V2026-24
Threshold of 22,000€ for IRPF declaration applies to gross earnings without reduction
V1749-24
Minimum allowance for descendants cannot be applied if the daughter's annual income exceeds €8,000
V1335-24
Income volume must be annualised if economic activity commenced during the previous year
V0497-24
Pension contribution reduction limits determined on an individual employer basis
V0238-24
Las cuotas del convenio especial de la Seguridad Social pagadas por la empresa son renta dineraria y gasto deducible
V3271-23
No se pueden deducir los gastos de colegiación si no existe una actividad económica
V3219-23
Los gastos de reparación previos al alquiler son deducibles si se destinan exclusivamente a la futura obtención de rentas
V3082-23
Deductible expenses for the reduction of economic activities are calculated based on their tax amount during the period
V2221-23
The purchase, renovation, and sale of housing is considered an economic activity for Personal Income Tax purposes
V1844-23
Los rendimientos de actividades económicas se imputan al periodo de su devengo, independientemente del cobro
V1051-23
Las ayudas para la recualificación del profesorado universitario pueden estar exentas si se conceden con fines de investigación
V0582-23
El IVA repercutido en el alquiler de un local comercial no se incluye en los rendimientos íntegros del IRPF
V0530-23
Las indemnizaciones por negligencia profesional y los honorarios del abogado para reclamarlas tributan en el IRPF
V0501-23
Los límites de ingresos y compras para la estimación objetiva se calculan según el criterio de imputación temporal
V2496-22
No se incluyen los importes por la transmisión de bienes de inversión en el límite de estimación objetiva
V2260-22
No obligation to declare IRPF if earnings below 22,000 euros and no pension contributions
V1116-20
Reduced retention not applicable upon resuming previously exercised professional activity
V2785-19
Cash settlements from early exercise of share options considered full earnings from employment
V1355-19
30% reduction possible if incentive generation period exceeds two years and is charged to a single tax period
V0977-19
Inability to apply 30% work income reduction for generation periods over two years if previously applied in prior five tax periods
V0108-19
Social security payments in France deductible from Spanish income under certain conditions
V2246-18
Service preparation compensation may be deemed untaxable business benefit in Spain
V0036-17
Business sales count towards the 125,000 euro objective estimation limit
V3186-16
Swiss social security contributions deductible if linked to earned income
V2685-16
Excluded from objective estimation if 2015 limits exceeded
V1985-16
Reduction of 30% not applicable if mutual agreement payment is spread across tax periods
V2316-15
Excluded from objective estimation method if 2015 limits exceeded
V2143-15
Reduced retention rate of 9% not applicable upon resuming a previously exercised professional activity
V0834-15
Deductible EU social security payments linked to employment income
V2536-14
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