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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 161 results.
Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction
V5276-26
La exención de la indemnización por despido se calcula según los años de servicio efectivos, salvo sucesión de empresa
V1560-26
Imposibilidad de aplicar la reducción del 30% en 2025 si se aplicó en 2024, salvo rectificación en plazo
V1506-26
30% reduction on earnings requires contract to exceed two years
V1346-26
30% reduction does not apply to non-competition compensation
V1351-26
Reduction of 30% not applicable to salary allowances, but applies to excess of wrongful dismissal payment
V1343-26
Tax exemption for objective dismissal payment capped at unfair dismissal amount and €180,000
V1355-26
Workers' severance and unused vacation pay may be exempt or reduced
V1347-26
Exemption from dismissal payment applies only to years of actual service
V1342-26
30% reduction on dismissal indemnity applies regardless of prior five-year use
V1328-26
Reduction of 30% for irregular earnings not applicable to fragmented payments
V1271-26
Judicially recognised pension arrears may qualify for 30% IRPF reduction
V0999-26
Contributor can file supplementary declaration to remove 2022 reduction and apply it in 2026
V0922-26
IIVTNU period starts from acquisition by marital property society
V0875-26
Value appreciation period starts from property acquisition date
V0814-26
30% reduction possible for judicial costs and success fees with generation period over two years if income is not habitual
V0719-26
Statutory severance pay exemption capped at ET and 180,000 euros
V0559-26
Dismissal payout may lose exemption if rehired by same company within three years
V0561-26
No reduction of 30% for irregular performance applicable to contract termination indemnity
V0516-26
Professional career delays charged to the year of administrative recognition
V0483-26
Economic income must be attributed to the accounting period in which it is earned, not generated
V0473-26
Only moral damages are exempt from IRPF; lost profits are taxable as work income
V0325-26
Only moral damages are exempt from IRPF; lost profits are treated as income from work
V0324-26
Only moral damages are exempt from IRPF; lost earnings are treated as work income
V0323-26
Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final
V0258-26
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years
V2587-25
Rehiring within three years of dismissal presumed to lack effective separation
V2293-25
30% reduction available for irregular income if not habitual
V2134-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
30% reduction for irregularity applies only if compensation paid in a single tax period
V1913-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
No reduction of 30% on lump-sum settlement if paid in installments
V1833-25
Exemption applies to severance pay up to wrongful dismissal limit
V1835-25
Tratamiento fiscal de la indemnización por despido y por daños y perjuicios de un futbolista profesional
V1711-25
Los salarios de tramitación se imputan al periodo en que se concreten judicialmente y pueden aplicar la reducción del 30%
V1689-25
La reducción del 30% del art. 18.2 LIRPF depende de que el periodo de generación sea superior a dos años
V1691-25
Posibilidad de aplicar la reducción del 30% a la parte no exenta de la indemnización por despido
V1609-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
Aplicabilidad de la reducción del 30% por rendimientos con periodo de generación superior a dos años
V1432-25
Judicial indemnity for wrongful dismissal exempt up to legal limits
V1279-25
No reduction of 30% for vacation entitlements due to generation period less than two years
V1287-25
30% reduction on bonus possible if work period exceeds two years
V1226-25
Only moral damages are exempt from IRPF; lost profits are taxed as work income
V1195-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
No reduction of 30% for irregular income from film adaptation rights
V1176-25
Age and loyalty bonuses may qualify for 30% reduction if conditions met
V1183-25
Improvement of unfair dismissal compensation is subject to IRPF and may be reduced by 30%
V1092-25
No reduction of 30% for irregular income on professional fees
V1093-25
Reduction of 30% cannot be applied based on time between devengo and collection
V0776-25
30% reduction applicable to pension and settlement awards in different years
V0690-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
No applicable: voluntary complement not considered irregular income
V0530-25
30% reduction possible on mutual agreement compensation, not on pension plan supplement
V0542-25
The 30% reduction applies to severance pay, but its application to pension plan supplements is not determined in the text
V0541-25
El cómputo del periodo de generación del IIVTNU se inicia desde la adquisición del terreno, aunque este fuera rústico
V0421-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
Possibility of applying 30% reduction to incentives with generation period exceeding two years
V0371-25
Compensation for unpaid remuneration taxed as income from work with 30% reduction for generation period over two years
V0429-25
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