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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 92 results.
Whether a non-contributory disability pension qualifies for exemption to apply minimums for dependents
V1084-26
Disability exemption requires severe or significant dependency
V0707-26
No applicable: DT2 of LIRPF to Social Security disability pension
V0553-26
Disability pensions taxed as employment income
V2402-25
Absolute permanent disability pension exempt from IRPF
V1263-25
Disability pensions may be exempt if absolute or severe incapacity
V1248-25
Disability pensions exempt from IRPF regardless of payer
V1222-25
Foreign disability pensions may be exempt in Spain if specific conditions met
V1075-25
Disability permanent absolute benefits exempt from IRPF
V1078-25
No retention of 30% allowed on absolute disability pension
V0944-25
Compensation from a family assistance insurance policy is subject to Inheritance and Gift Tax
V0202-25
Premiums for a collective life and disability insurance policy constitute benefits in kind from employment
V0171-25
33% disability status not automatically granted to SOVI pensioners receiving old-age pensions due to invalidity
V1467-24
Non-contributory disability pensions may be exempt if the requirement of severe disability is met
V1421-24
Non-contributory disability pensions may be exempt if absolute incapacity or severe disability requirements are met
V1337-24
Non-contributory disability pensions may be exempt if incapacity requirements are met
V1250-24
Only pensions for absolute permanent disability or severe invalidity are exempt from Income Tax
V1212-24
Civil Service pensions are exempt from Income Tax if worsening illness causes total incapacity
V1188-24
Temporary sickness incapacity insurance classified as health insurance for the €500 limit
V0722-24
Civil service pensions are exempt from Income Tax if permanent total disability is recognised after retirement
V0702-24
Collective disability insurance benefits are classified as employment income
V0239-24
Life insurance benefits taxed as investment income or capital gains depending on their nature
V0231-24
Non-contributory disability pensions may be exempt if classified as absolute incapacity or severe disability
V3196-23
Non-contributory disability pensions may be exempt if absolute permanent disability or severe invalidity is proven
V3182-23
Pensions subject to IRPF may be subject to withholding if not exempt due to absolute permanent disability or severe disability
V3116-23
Increased deductible expenses for disability may apply to active workers who are also receiving disability pensions
V2808-23
Mortgage cancellation via disability insurance taxed as income from movable capital
V0634-23
Foreign disability pension may be exempt from IRPF if equivalence and substitute social security criteria are met
V0251-23
Disability insurance benefits classified as employment income for Personal Income Tax (IRPF) purposes
V2413-22
Insurance compensation covering both illness and accident is not exempt from Income Tax
V2355-22
Disability benefits from group insurance policies are ineligible for the 30% reduction for irregular income
V2069-22
Pensions of retirement are taxable under IRPF except for absolute or severe disability
V1787-22
Foreign disability pensions may be exempt in Spain if specific conditions are met
V1606-22
Absolute permanent disability pensions are exempt from Income Tax from the date of the resolution
V0596-22
Non-exempt pensions are subject to Income Tax withholding under the general system
V0556-22
Tax deduction for disabled spouse applicable if receiving a non-contributory invalidity pension
V0327-22
Disability recognised by social courts does not prove a 65% disability degree
V2233-21
Collective life insurance payouts are not exempt from Income Tax as they are not accident insurance
V2027-21
Swiss disability pensions may be exempt from Spanish tax if conditions are met
V1177-21
Tax declaration obligation depends on foreign disability pension exemption status
V0697-21
Disability payouts from life insurance policies covering illness are not exempt from Income Tax
V0459-21
Declaration of disability degree and taxation of life or disability insurance benefits
V3421-20
Disability salary supplements classified as employment income
V3064-20
Life insurance payout to amortise a mortgage is taxed as income from movable capital
V2327-20
Spouse disability tax deduction applicable if permanent incapacity pension is recognised
V2274-20
Early payment of tax deductions for descendants with disabilities and large families may be requested under certain conditions
V1890-20
Deduction for disabled spouse may apply when receiving a non-contributory pension from the General Social Security Scheme
V1590-20
Deduction for spouse with disability applicable if taxpayer receives a non-contributory pension
V1492-20
Las pensiones no contributivas por invalidez pueden estar exentas si se acredita incapacidad permanente absoluta o gran invalidez
V1000-20
La pensión extraordinaria de jubilación por incapacidad está sujeta a IRPF si no se acredita la inhabilidad para toda profesión u oficio
V0971-20
Tratamiento fiscal de las pensiones de incapacidad de EE. UU. según el Convenio de Doble Imposición
V0249-20
Se puede aplicar la deducción por familia numerosa percibiendo una pensión no contributiva de invalidez
V0186-20
Tratamiento fiscal de la indemnización de un seguro por invalidez, intereses de demora y costas
V0180-20
Disability pensions exempt from IRPF if conditions met
V0129-20
La venta de vivienda habitual está exenta de IRPF si el contribuyente tiene dependencia severa o gran dependencia
V0065-20
La prestación de invalidez de un seguro colectivo debe tributar en el IRPF del fallecido como rendimiento del trabajo
V3536-19
Life insurance premiums covering death and disability are not tax-deductible
V3277-19
Las indemnizaciones de seguros de accidentes colectivos están exentas en el IRPF hasta el límite de valoración legal
V2827-19
Las indemnizaciones por invalidez de un seguro colectivo que instrumenta compromisos por pensiones tributan como rendimientos del trabajo
V2372-19
No se puede aplicar el incremento por gastos de asistencia si la necesidad de ayuda de terceros se acredita únicamente mediante el grado de dependencia
V1539-19
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