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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Disability tax exemption not retroactive
V5108-26
IVA refund possible for wheelchairs if disability certificate has retroactive effects
V1693-25
VAT rectification for vehicles for persons with reduced mobility depends on the retroactivity of the disability certificate
V2652-24
Retroactive validity of disability certificates determines ability to amend IRPF tax returns
V1979-24
Income tax returns may be rectified if disability certificates have retroactive effect
V1503-24
Application of the 4% reduced VAT rate on vehicle purchases for persons with reduced mobility or disabilities
V2974-23
Self-assessment rectification may be requested if disability certificates have retroactive effect
V2992-23
Income tax returns can be amended for refunds if disability certificates have retroactive effect
V1846-22
Requirements for the tax deduction for a spouse with a disability in Personal Income Tax (IRPF)
V1238-22
Spouse disability tax deduction applicable if permanent incapacity pension is recognised
V2274-20
V1922-19
Refund of undue payments may be requested if a disability certificate has retroactive effect
V1011-19
Tax reduction for contributions to pension schemes for persons with disabilities requires compliance with the special financial regime
V0270-19
Select the reduced mobility disability option if the degree is 34%
V2951-18
Disability certificate or specific pension recognition required to claim disability tax allowance
V2766-18
The €3,000 reduced mobility supplement may be applied if stated on the disability certificate
V1806-18
Official certificate required to claim disability tax allowance in IRPF
V1579-18
Requirements for claiming minimum deductions for relatives and disability in IRPF
V0673-18
Disability certificate required to claim disability minimum after transitioning from incapacity pension to retirement pension
V1487-17
Refunds for undue payments may be requested if disability certificates have retroactive effect
V4380-16
Se aplica el tipo del 10% a productos de apoyo para personas con deficiencias, independientemente de la acreditación de la discapacidad del adquirente
V2206-15
Disability allowance may be applied using a descendant's 34% disability certificate
V2138-15
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