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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 156 results.
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Nomina embargada can be paid from a third party account if administrative amount is first deducted
V5207-26
Salaries of a Spanish remote worker for an Irish company are only taxed in Spain
V1295-26
Earnings and pensions may be taxed in Spain for German residents
V1133-26
Limits on wage and pension garnishments apply only to earnings with the status of salary
V1056-26
Spain may tax the salaries of a resident in Italy for work physically performed in Spanish territory
V2492-25
Posible exención de tributación en los sueldos de empleados de embajadas extranjeras que no sean nacionales ni residentes en España
V2495-25
Cannot determine if OECD salary is tax-exempt due to lack of specific information
V2093-25
Meals and indemnifications are fully subject to seizure, not limited by salary rules
V1814-25
Taxation of consular staff salaries depends on fiscal residency and nature of stay
V1395-25
Payment delays must be attributed to the year they were due, not the year received
V1324-25
El salario es inembargable hasta el importe del SMI, independientemente de si el trabajador está en situación de incapacidad temporal
V1015-25
Subrogation does not create multiple payers
V0685-25
Salaries during reduced hours for caring of a seriously ill child not exempt from IRPF
V0537-25
Minimum Vital Income is subject to seizure within the limits of Article 607 of the Civil Procedure Law
V2371-24
Spouse of EU employee working independently excluded from fiscal home equity under Protocol 7 article 13
V1834-24
Image rights received by occasional actress taxed as investment income if no economic activity is carried out
V1214-24
Tax treatment of consultancy fees for the World Bank: VAT and IRPF exemptions under specific conditions
V1172-24
Calculating the non-seizability limit of wages when total payments exceed 14
V0742-24
Limits on the non-seizability of wages and pensions depend on the number of payments and whether they are pro-rated
V0643-24
Salary and wage expenses must be recognised following the temporal accrual principle for income
V0443-24
Salary increases based on 2023 GDP must be taxed in the 2024 tax year
V0378-24
Taxation of a Spanish researcher's salary in Germany depends on the university's legal status
V0160-24
Singapore public servant's income taxed only in Spain if fiscal resident
V3276-23
Employers may not pass on uncollected income tax withholdings to employees
V3270-23
Minimum wage is entirely exempt from seizure, regardless of working hours
V2788-23
Compensation for personal injury is not subject to the seizure limits applicable to wages
V1908-23
Business transfers may prevent two companies from being treated as multiple payers
V1452-23
A second attachment on the same salary is possible if a seizable amount remains after the first
V1197-23
The €200 energy crisis aid is not immune to seizure and is subject to the limits of Article 607 of the LEC
V0455-23
Salaries of spouses or minor children may be deductible if they work regularly in the business activity
V0290-23
Spousal remuneration expenses cannot be deducted under the objective estimation method
V0084-23
Companies are not required to withhold Income Tax if annual salaries do not exceed the exclusion threshold
V2585-22
Limits on salary attachment apply to twice the monthly minimum wage if extra payments are received in full or pro-rated
V2588-22
Request for determination of withholding tax rate unavailable for those receiving both salaries and pensions
V2524-22
Unseizability limits for wages and pensions during extraordinary payment months
V2304-22
Councillor remuneration received via court ruling must be attributed to the year the judgment becomes final
V1979-22
Manager remuneration is income from work; partner taxation depends on activity type
V1786-22
New binding ruling on non-seizability limits for wages and pensions during months with extraordinary payments
V1526-22
Exemption of foreign work income up to 60,100 euros annually
V2981-21
Spain may tax the fixed portion of a Portuguese resident captain's salary if activity occurs on Spanish territory
V2536-21
Foreign employment earnings excluded from Model 151 after displacement ends
V2273-21
Spouse's wages and social security contributions may be deductible if employed under a contract of service
V2194-21
Remuneration of a partner's child is deductible if it corresponds to work performed and is at market value
V2018-21
The 30% reduction cannot be applied if the income generation period is less than two years
V1669-21
Application of the 30% reduction for income with a generation period exceeding two years
V1480-21
Amounts deducted by the employer for lack of notice are not considered employment income
V1181-21
Socius remuneration may be deductible corporate tax expenses
V0625-21
Requesting IRPF withholding rate adjustment following salary reduction
V0575-21
Salaries paid to an adult daughter may be deductible if activity requirements are met
V0451-21
Limits on attachability apply to monthly salary and the pro-rated portion of extraordinary payments
V0447-21
UK residents' tax in Spain depends on income type
V0239-21
Back pay from court rulings is attributed to the year the judgment becomes final and may qualify for the 30% reduction
V0108-21
50% tax exemption available for seafarers on vessels in Special Register
V3466-20
Taxation in Spain of a public servant's income and rental income from Spanish property when residing in Portugal
V3379-20
Severance pay is not subject to minimum wage attachment limits
V3255-20
Salaries and social security contributions for family members may be deductible if market conditions and labour dependency are met
V3075-20
Disability salary supplements classified as employment income
V3064-20
Salaries of spouses or minor children may be deductible if employment and social security requirements are met
V2323-20
Salaries and self-employed contributions paid to a cohabiting sister are deductible, subject to correlation requirements
V1630-20
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