Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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LOW
dgt-evolution

Processing Salaries: DGT doctrinal evolution

evolution::salarios-de-tramitacion

MEDIUM
Tax

Salaries owed must be attributed to the year they were due, not when received

V5383-26

MEDIUM
Tax

Nomina embargada can be paid from a third party account if administrative amount is first deducted

V5207-26

MEDIUM
Labour

Nippon Sanso workers: 2026 salary tables effective from 9 June 2026

BOE-A-2026-15178

MEDIUM
Tax

Retention on salary arrears to be calculated on full amount without deducting unemployment benefit

V1561-26

MEDIUM
Tax

Reduction of 30% not applicable to salary allowances, but applies to excess of wrongful dismissal payment

V1343-26

MEDIUM
Tax

Salaries of a Spanish remote worker for an Irish company are only taxed in Spain

V1295-26

MEDIUM
Labour

Florist and plant businesses: 30 days to implement new wage increases

BOE-A-2026-10861

IN FORCE TODAY
MEDIUM
Tax

Dismissal compensation claims are charged to the year when the judgment becomes final

V0984-26

MEDIUM
Tax

Transport companies: three months to implement Síntax Logística wage tables

BOE-A-2026-8007

IN FORCE TODAY
MEDIUM
Tax

Tax and fiscal advisory firms: 3 months to apply 2025 salary tables and 2026 economic concepts

BOE-A-2026-6943

IN FORCE TODAY
MEDIUM
Labour

Verdifresh companies: 30 days to update salaries per 2025 collective agreement tables

BOE-A-2026-6732

IN FORCE TODAY
MEDIUM
Labour

Carrefour Group: 3 months to update salaries under 2026 wage tables

BOE-A-2026-6734

IN FORCE TODAY
MEDIUM
Labour

Paper and cardboard firms: three months to apply 2026 wage tables

BOE-A-2026-5848

IN FORCE TODAY
MEDIUM
Labour

Taxi companies: three months to implement 2026 wage tables

BOE-A-2026-5690

IN FORCE TODAY
MEDIUM
Tax

Metalworking and packaging firms: 30 days to correct salary tables

BOE-A-2026-5303

IN FORCE TODAY
MEDIUM
Tax

Metalworking and packaging firms: 3 months to update salary tables

BOE-A-2026-4223

IN FORCE TODAY
MEDIUM
Tax

Autonomous workers: 3-month period to apply 2025 and 2026 salary tables

BOE-A-2026-3594

IN FORCE TODAY
MEDIUM
Tax

Only moral damages are exempt from IRPF; lost earnings are treated as work income

V0323-26

MEDIUM
Tax

Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final

V0258-26

MEDIUM
Tax

UK residents' employment income not taxable in Spain if work not carried out in Spain

V2527-25

MEDIUM
Tax

2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment

V2202-25

MEDIUM
Tax

Wages from null dismissal rulings are charged to the year when the judgment becomes final

V1829-25

LOW
Tax

Meals and indemnifications are fully subject to seizure, not limited by salary rules

V1814-25

LOW
Tax

Los salarios de tramitación se imputan al periodo en que se concreten judicialmente y pueden aplicar la reducción del 30%

V1689-25

LOW
Tax

Salaries due but unpaid to be charged to the year in which they were due

V1442-25

MEDIUM
Tax

Mora interest for wage claims taxed as patrimonial gain

V1323-25

MEDIUM
Tax

Salaries owed from previous years are charged to the year they became due and subject to a 15% retention

V1280-25

MEDIUM
Tax

Salaries imputed to year of judgment finality; interest treated as patrimonial gain

V1157-25

MEDIUM
Tax

Wages owed by court judgment must be attributed to the exercise in which the decision becomes final

V1069-25

MEDIUM
Tax

Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due

V0904-25

LOW
Tax

Pay compensation for lost wages is treated as income from work

V0888-25

MEDIUM
Tax

Delays in wage payments are not subject to IRPF withholding or Model 190 declaration

V0668-25

MEDIUM
Tax

15% retention due on salary arrears from prior fiscal years

V0585-25

MEDIUM
Tax

Calculation of salary exempt limit using annual SMI divided by 14.5 payments

V0333-25

MEDIUM
Tax

Salaries and late interest imputed to the year they became due

V0242-25

MEDIUM
Tax

Salaries in arrears are charged to the year in which they became due

V0243-25

MEDIUM
Tax

Pension plan benefits and salaries considered income from employment

V0173-25

MEDIUM
Tax

Fiscal residence in case of conflict resolved by permanent home and centre of vital interests

V2601-24

MEDIUM
Tax

Spouse's salary is deductible if they work in the business under an employment contract and Social Security

V2489-24

MEDIUM
Tax

Asian Development Bank fees may be exempt from Personal Income Tax subject to specific requirements

V2458-24

MEDIUM
Tax

Spanish worker relocates to Portugal and works remotely for a Spanish company: remote earnings taxed only in Portugal; in-person earnings may be taxed in Spain via IRNR at 19%

V2334-24

MEDIUM
Tax

Salaries received from other employers are excluded from the calculation of withholding tax on settlement payments

V2332-24

MEDIUM
Tax

Back pay is taxed in the year the judgment becomes final and is not eligible for the 30% reduction

V2164-24

MEDIUM
Tax

Salary arrears from 2012 and 2013 must be attributed to the 2021 tax year, with late payment interest attributed to 2023

V2044-24

MEDIUM
Tax

Wages paid by FOGASA must be attributed to the tax year they were due, not the year they were received

V1971-24

MEDIUM
Tax

Back pay must be attributed to the tax year in which the court ruling becomes final

V1813-24

MEDIUM
Tax

Wages received from FOGASA must be attributed to the tax year in which they were due via self-assessment

V1710-24

MEDIUM
Tax

Arrears in employment income must be attributed to the tax period in which they became due

V1669-24

MEDIUM
Tax

Damages for breach of contract taxed as employment income and interest as capital gains

V1532-24

MEDIUM
Tax

Foreign earnings may be exempt from IRPF up to 60,100 euros annually

V1512-24

MEDIUM
Tax

Payments received via court ruling following unfair dismissal are taxed as employment income

V1513-24

MEDIUM
Tax

Tax residency and income taxation depend on presence, centre of vital interests and effective management base

V1200-24

MEDIUM
Tax

Calculating the non-seizability limit of wages when total payments exceed 14

V0742-24

MEDIUM
Tax

Unpaid 2022 wages must be attributed to the 2022 tax year, even if collected via FOGASA in 2024

V0499-24

MEDIUM
Tax

Salary and wage expenses must be recognised following the temporal accrual principle for income

V0443-24

MEDIUM
Tax

Unpaid salary arrears must be attributed to the tax year in which they were due

V0426-24

MEDIUM
Tax

Salaries of a Portuguese resident employee may be subject to IRNR retention if work is performed in Spain

V3327-23

MEDIUM
Tax

The SMI non-seizability limit applies in full even if the worker has not worked the full month

V3302-23

MEDIUM
Tax

Arrears in employment income are attributed to the tax year in which the judicial ruling becomes final

V3238-23

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