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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance
V1095-25
Benefits for professional temporary disability of unpaid interns are subject to taxation under Personal Income Tax (IRPF)
V0897-25
RETA contributions paid by mutual insurance companies are deductible for Income Tax purposes
V1207-24
Accident insurance mutuals and the State Public Employment Service are considered two separate payers
V2197-22
Pensions of retirement are taxable under IRPF except for absolute or severe disability
V1787-22
Arrears for disability benefits are attributed to the tax year in which the judgment becomes final
V1271-22
The deduction for a spouse with a disability may be applied if temporary disability benefits are received, provided legal requirements are met
V2042-21
Social Security sickness benefits are taxed as employment income
V1496-21
Social Security temporary disability benefits are taxed as employment income
V1499-21
30% reduction applied to partial disability benefits received as a lump sum
V1155-20
Arrears from permanent disability benefits are attributed to the tax year in which the judgment becomes final
V0781-20
Processing wages and temporary disability updates are taxed in the year the judgment becomes final or payable
V0617-20
The mutual society that applied the withholding is entitled to request its refund, not the payee
V0106-20
Mutual insurance company and employer treated as two separate payers for Income Tax filing obligations
V3489-19
Early payment of tax deductions for disabled descendants and large families is possible while receiving sickness benefits
V1818-19
Company paying social security benefits via delegated payment is deemed a payer
V1439-19
Threshold for declaration obligation set at €22,000 if earnings from one payer
V1440-19
Temporary disability benefits from a social welfare mutual society are taxed as capital gains
V0498-19
Cancellation of a mortgage loan via life insurance treated as income from movable capital
V2935-17
V5031-16
Pensions for partial permanent disability are taxed as income from employment with a reduction for irregularity
V1202-16
The Dutch disability pension is exempt from Personal Income Tax if specific requirements are met
V2862-15
40% reduction not applicable to temporary disability benefit arrears
V1607-15
French Social Security disability pensions may be exempt if equated to absolute incapacity or severe disability
V1537-15
Partial permanent disability benefits are taxed as employment income
V0459-15
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