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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Rendimientos Del Trabajo — evolución doctrinal DGT
evolution::rendimientos-del-trabajo
Tratamiento fiscal de los atrasos del complemento de maternidad/brecha de género
V0200-26
Possibility of increasing the reduction limit for pension plan contributions
V0163-26
Las rentas vitalicias para administradores son deducibles en el Impuesto sobre Sociedades en el periodo en que se abonen
V0122-26
Las dietas de manutención y locomoción pueden estar exentas de IRPF si cumplen los requisitos y límites del RIRPF
V0130-26
Cálculo de la retención de IRPF: aplicación de la regla general para retribuciones fijas y variables previsibles
V0131-26
Possibility of applying the 40% reduction on pension plan lump-sum payments
V0153-26
40% reduction cannot be applied to pension plans contracted after 2006
V0155-26
La aplicación de la reducción del 40% depende de la concurrencia de la contingencia de jubilación o supuestos de liquidez
V0156-26
40% reduction possible on pension plans if taken before 2028
V0157-26
Integración en la base imponible de las prestaciones de mutualidades de previsión social según la Disposición Transitoria Segunda de la LIRPF
V2600-25
Imposibilidad de deducir el IVA y los gastos de vehículo en el IRPF para trabajadores por cuenta ajena
V2643-25
Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
Meal vouchers exempt from tax are not considered part of progressive taxable income
V2542-25
Repayment of an unjustified pension must be rectified in the year it was received
V2552-25
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
60% deduction available for foreign social security pensions in La Palma
V2561-25
Los trabajadores desplazados pueden aplicar ciertas exenciones por retribución en especie según el régimen especial
V2574-25
Vehicle rental reimbursement must be 20% of new market value
V2576-25
15% retention applies to salary arrears imputed to prior years
V2578-25
Requisitos para que los padres apliquen el mínimo por descendientes y la deducción por discapacidad
V2555-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
España puede gravar los sueldos de un residente en Italia por el trabajo realizado físicamente en territorio español
V2492-25
La residencia fiscal determina la potestad tributaria sobre la renta mundial
V2497-25
Pension plan benefits under general regime do not benefit from disability exemption
V2507-25
Análisis de la aplicación de la reducción del 40% en rescates de planes de pensiones
V2508-25
Requisitos para la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V2461-25
Tratamiento de la regularización de cuotas del RETA tras el nuevo sistema de cotización
V2472-25
Requisitos para la exención de rentas por trabajos realizados en el extranjero en el ámbito de grupos empresariales
V2401-25
Requisitos para la exención de rendimientos del trabajo realizados en el extranjero
V2400-25
Disability pensions taxed as employment income
V2402-25
Tributación de las prestaciones de mutualidades de previsión social como rendimientos del trabajo
V2406-25
French spousal allowance taxed solely in Spain as income from work
V2417-25
Pension plan and public pension benefits taxed only in the recognised beneficiary
V2381-25
Company-paid illness insurance premiums may be exempted income or payment mediation
V2366-25
30% reduction possible on early retirement compensation if paid as capital
V2368-25
No obligation to declare foreign earnings from overseas work
V2342-25
Tratamiento fiscal de las retribuciones de un administrador residente en Portugal con actividad en España
V2345-25
40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases
V2332-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
40% reduction for prior contributions can apply only once per contingency
V2317-25
Possibility of 40% reduction for pension contributions before 2007
V2296-25
Exemption not applicable to pension plan rental income under general regime
V2282-25
Vehicle-based travel allowances taxed as income from work
V2290-25
Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions
V2231-25
Tratamiento fiscal de la disposición anticipada de derechos consolidados de planes de pensiones
V2233-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
El rescate de un plan de pensiones se considera rendimiento del trabajo y debe integrarse en la base imponible
V2189-25
Socia's remuneration for services other than administrator role deemed as earnings from work
V2192-25
Posible exención de las ayudas para la recualificación del profesorado universitario bajo el artículo 7.j) de la LIRPF
V2196-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos de forma retroactiva
V2205-25
Condiciones para aplicar la reducción del 40% en planes de pensiones según el acaecimiento de la contingencia de jubilación
V2158-25
Contributions paid by a company to a partner are deemed species or cash remuneration and must be included in Form 190
V2121-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Impossibility of applying the 50% exemption under the Canary Islands Law to the excess of severance pay
V2101-25
Spousal earnings may be considered income from work if dependency and deductibility conditions are met
V2103-25
The activity of tutor professor at UNED does not constitute an economic activity for the IAE
V2106-25
Los gastos de desplazamiento de consejeros no son renta si la sociedad los asume directamente como gastos propios
V2108-25
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