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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction
V5276-26
Indemnifications from contract termination are taxable as income
V0756-26
Assumption of penalties under telecom contracts exempt from VAT
V2566-25
La revocación de un pacto sucesorio no tributa si se realiza conforme a la ley civil, pero su nulidad o rectificación depende de la normativa civil aplicable
V2563-25
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
IVA liability ceases with formal contract termination; admissible evidence acceptable for uncollectible debts
V2264-25
Compensation from contract termination taxed as general income
V0527-25
Reduction for irregular income cannot be applied to compensation for termination of a commercial contract
V1832-24
30% reduction not applicable to compensation for termination of dependent freelancer contracts
V1579-24
Compensation for terminating an old-regime lease agreement is taxable as a capital gain
V3259-23
Compensation for renouncing an old-regime lease agreement constitutes a capital gain
V1690-23
Mutual termination of a contract constitutes a new taxable event for AJD tax
V0169-23
Return of a plot by contract resolution not subject to VAT
V0148-23
La resolución de un contrato verbal por mutuo acuerdo constituye un nuevo hecho imponible de ITP y AJD
V2264-22
Debe rectificarse la deducción del IVA si el vendedor emite factura rectificativa tras la resolución de la compraventa
V2193-22
Compensation for renouncing an old-regime lease agreement is taxed as a capital gain
V1756-22
La resolución de un contrato de compraventa sin entrega del inmueble no genera ganancias ni pérdidas patrimoniales
V1317-22
Se puede modificar la base imponible del IVA por resolución de contrato e impago definitivo
V0233-22
Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days
V3127-20
Loss of capital cannot be imputed for an uncollected credit without an enforcement procedure
V1392-15
No retention of 3% tax on payment from property swap resolution
V1536-14
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