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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 92 results.
Professional career delays charged to the year of administrative recognition
V0483-26
Professional career payment arrears taxed in year of judgment, with 30% reduction
V1427-25
Delays in professional career recognition are charged to the year of finality and may benefit from a 30% reduction
V1090-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
Judicial delays attributed to the 2024 exercise
V0677-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
Back pay for professional career progression is taxed in the year it becomes due and may qualify for a 30% reduction
V1485-24
Back pay for professional career increments is taxed in the year the right is recognised and may qualify for a 30% reduction
V1144-24
Back pay for professional career recognition is taxed in the year of administrative approval
V1000-24
Back pay for professional career progression is attributed to the year of resolution, and the 30% reduction is an irrevocable option
V2555-23
The 30% reduction may be applied to professional career back pay if its generation period exceeds two years
V2247-23
Back pay from professional career progression is attributed to the period when the judicial or administrative ruling becomes final
V1813-23
Back pay for professional career progression is attributed to the period when the judicial or administrative ruling becomes final
V0471-23
Back pay for professional career progression is attributed to the year it becomes due and may qualify for the 30% reduction
V0369-23
Back pay for professional career progression is taxed in the year the right is administratively recognised
V0184-23
Back pay for professional career progression is attributed to the year the administrative resolution is issued
V1169-22
Arrears resulting from court rulings must be attributed to the tax year in which the decision becomes final
V1067-22
30% reduction for back pay may apply where the generation period exceeds two years
V1051-22
Professional career supplements are attributed to the year the administrative resolution is issued
V2259-21
30% reduction not applicable if the generation period does not exceed two years
V2085-21
30% IRPF reduction applicable to professional career arrears spanning more than two years
V2038-21
Professional career back pay is imputed to the year in which it becomes due and may qualify for the 30% reduction
V1848-21
30% Income Tax reduction applicable to professional career arrears with a generation period exceeding two years
V1754-21
The 30% reduction in Personal Income Tax (IRPF) may be applied to professional career back pay with a generation period exceeding two years
V1759-21
30% reduction not applicable to back pay from a 22-month salary reduction
V1756-21
Back pay for professional career progression and judicial rulings is attributed to the year it becomes due
V1723-21
30% Income Tax reduction applicable to professional career back pay with generation period exceeding two years
V1642-21
Back pay for professional career progression is attributed to the tax year in which administrative resolutions are issued
V1640-21
Back pay for professional career progression may qualify for 30% tax reduction if generation exceeds two years
V1510-21
Back pay for professional career progression must be attributed to the period when it becomes due via supplementary tax return
V1482-21
30% reduction for professional career arrears applies if the generation period exceeds two years
V1460-21
30% IRPF reduction applicable to professional career back pay with a generation period exceeding two years
V1461-21
Back pay is attributed to the year it becomes due and may qualify for the 30% reduction
V1395-21
Backdated professional career increments are taxed in the year they become administratively enforceable and may qualify for a reduction
V1405-21
Professional career back pay is attributed to the tax year in which the administrative resolution becomes enforceable
V1333-21
Back pay for professional career progression is attributed to the period of entitlement and may qualify for the 30% reduction
V1313-21
Back pay for professional career supplements must be attributed to the tax year in which they became due via supplementary tax returns
V1314-21
Back pay for professional career progression is attributed to the tax year in which it becomes due and may qualify for the 30% reduction
V1312-21
Professional career back pay must be attributed to the period of its exigibility and may qualify for the 30% reduction
V1341-21
Professional career back pay is imputed to the tax year in which it becomes due and may be eligible for the 30% reduction
V1336-21
Professional career back pay must be attributed to the period of enforceability via supplementary tax returns
V1319-21
V1249-21
Professional career arrears must be attributed to the period of their exigibility through a supplementary tax return
V1252-21
Professional career back pay is imputed to the year it becomes due and may qualify for the 30% reduction
V1193-21
Professional career back pay must be attributed to the year in which it was due and may be eligible for the 30% reduction
V1191-21
Applicability of the 30% reduction for professional career back pay with a generation period exceeding two years
V1198-21
Back pay for professional career progression is attributed to the period of its exigibility and may qualify for the 30% reduction
V1186-21
Back pay for professional career progression is attributed to the period in which it becomes due and may qualify for the 30% reduction
V1188-21
Back pay for professional career progression is imputed to the period of its enforceability and may qualify for the 30% reduction
V1175-21
Back pay for professional career progression is attributed to the period it becomes due and may qualify for the 30% reduction
V1169-21
Back pay for professional career progression must be attributed to the period in which it becomes due and may qualify for the 30% reduction
V1190-21
V1189-21
Professional career back payments must be attributed to the period they were due and may qualify for the 30% reduction
V1106-21
Back pay for professional career progression must be attributed to the period of eligibility and may qualify for the 30% reduction
V1108-21
Backdated professional career increments are attributed to the period they were due and may qualify for the 30% reduction
V1109-21
Backdated professional career increments are taxed in the period they become due and may qualify for the 30% reduction
V1110-21
Back pay for professional career progression is attributed to the period of enforceability and may qualify for the 30% reduction
V1087-21
Back pay for professional career progression must be attributed to the year it became due and may qualify for the 30% reduction
V1058-21
Back pay for professional career progression must be attributed to the period it was due and may qualify for the 30% reduction
V1051-21
Professional career back pay must be attributed to the year it becomes due and may qualify for the 30% reduction
V1057-21
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