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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Compensation received by heirs is subject to Inheritance Tax
V0204-23
Refund of IVMDH must be recorded as income from economic activity in the tax year it is granted
V1784-21
IVMDH refunds included in gross income to verify objective estimation limits
V2915-19
Refund of IVMDH included in gross income to verify objective estimation limits
V2786-19
Right to claim refund of undue IVMDH payments made voluntarily has expired
V2591-19
Tax treatment of IVMDH refunds: inclusion in Personal Income Tax and right to VAT refund
V1652-17
Tax treatment of the refund of undue taxes and associated interest
V1560-17
Refund of IVMDH is taxed as income from economic activity under direct estimation
V1096-17
Tax refunds should not be declared as principal if already included in Inheritance Tax
V0992-17
Refund of IVMDH is taxable income for Corporate Tax and IRPF (direct estimation), but does not affect objective estimation
V3110-16
Tax refunds must be recorded as business income in the tax year the right to them is recognised
V1896-16
Refund of IVMDH must be recorded as business income in the tax year it is approved
V1619-16
Refund of a previously deducted tax must be recorded as business income
V1562-16
Tax refunds must be recognised as business income in the tax year the right to them is established
V0304-16
Tax treatment of IVMDH refunds and their late payment interest in Personal Income Tax (IRPF)
V2861-15
IVMDH refund does not affect net income under objective estimation; interest is taxed as capital gains
V2621-15
Refund of IVMDH must be recorded as income in the tax year the right to receive it is recognised
V2604-15
Refund of IVMDH must be recorded as business income in the tax year the right to the refund is recognised
V2499-15
IVMDH refunds must be recognised as income in the period they are received
V1898-15
The refund of the IVMDH and its interest must be declared as income in the fiscal year in which the refund is agreed
V1775-15
V1725-15
Tax treatment of the refund of the IVMDH and its late payment interest for Personal Income Tax (IRPF)
V1646-15
Tax refunds and interest must be recorded in the tax year the right to collection is recognised
V0824-15
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