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Resolución 420/38265/2026, de 25 de mayo, de la Secretaría General Técnica, por la que se publica el Convenio con el Ayuntamiento de Barcelona, para la provisión de caballos a la Sección Montada de la Guardia Urbana.
BOE-A-2026-11829
Resolución de 30 de abril de 2026, de la Secretaría General de Salud Digital, Información e Innovación del Sistema Nacional de Salud, por la que se publica el Convenio con el Servicio Riojano de Salud, para establecer las bases de la provisión de los Servicios Transfronterizos de Información de Sanidad Electrónica dentro de la eHealth Digital Service Infrastructure.
BOE-A-2026-10977
Deductible losses from art inventory deterioration if irreversible
V1074-26
Capital received by survival in life insurance treated as capital asset return
V1018-26
Transfer of rights from a protected pension plan to a pension plan may have no tax consequences
V0825-26
Resolución de 26 de marzo de 2026, de la Real Academia Nacional de Farmacia de España, por la que se convoca la provisión de vacante de Académico o Académica de Número.
BOE-A-2026-8405
Extraordinary bonuses and variable remuneration deductible under IS if conditions met
V0813-26
Cash bonus plan expenses deductible in year of application
V0818-26
Cash-out of a long-term incentive plan deductible in the year provision is made
V0812-26
Resolución de 26 de marzo de 2026, de la Real Academia Nacional de Farmacia de España, por la que se convoca la provisión de plazas de Académico Correspondiente.
BOE-A-2026-7820
Provisions for ongoing litigation are deductible if they meet accounting and legal requirements
V0229-26
Temporary charge for rent reduction following judicial ruling
V0199-26
Resolución de 13 de enero de 2026, de la Secretaría General de Salud Digital, Información e Innovación del Sistema Nacional de Salud, por la que se publica la Adenda de prórroga del Convenio con la Comunidad Autónoma del Principado de Asturias, para establecer las bases de la provisión de los Servicios Transfronterizos de Información de Sanidad Electrónica dentro de la eHealth Digital Service Infrastructure.
BOE-A-2026-2068
Resolución de 9 de enero de 2026, de la Dirección General de Seguros y Fondos de Pensiones, por la que se publica el tipo de interés máximo a utilizar en el cálculo contable de la provisión de seguros de vida, de aplicación al ejercicio 2026.
BOE-A-2026-1226
Resolución de 22 de diciembre de 2025, de la Secretaría General de Salud Digital, Información e Innovación del Sistema Nacional de Salud, por la que se publica la Adenda de prórroga al Convenio con la Comunidad Autónoma de Navarra, para establecer las bases de la provisión de los Servicios Transfronterizos de Información de Sanidad Electrónica dentro de la eHealth Digital Service Infrastructure.
BOE-A-2026-372
Resolución de 23 de diciembre de 2025, de la Secretaría General de Salud Digital, Información e Innovación del Sistema Nacional de Salud, por la que se publica la Adenda de prórroga al Convenio con la Comunidad Autónoma de Canarias, para establecer las bases de la provisión de los Servicios Transfronterizos de Información de Sanidad Electrónica dentro de la eHealth Digital Service Infrastructure.
BOE-A-2026-232
Urbanistic charges, interest and costs deductible under accounting due date and legal requirements
V2398-25
Return of funds for litigation expenses not considered economic income
V1856-25
El gasto por provisión de indemnización por despido es deducible en el ejercicio de su devengo contable
V1733-25
Life and pension insurance incorporated into Wealth Tax via mathematical provision or capitalisation value
V0547-25
The capital received from a life savings insurance policy is taxed as income from movable capital
V0193-25
Cash incentive plan expenses are deductible in the tax year the provision is applied
V2045-24
Employee incentive plan expenses not deductible at accounting entry
V2047-24
Cash-based incentive plan expenses deductible in the year provision is made
V2049-24
Expenses from improper appropriation are deductible upon incurrence or accounting recordation, excluding penalties
V1180-24
Possibility of applying reductions to the yield from the redemption of life insurance policies contracted before 1995
V0778-24
Possibility of deducting premium amounts from risk capital in a partial life insurance claim under specific conditions
V0251-24
Payment of technical provisions and distribution of social assets in a mutual society are taxed as capital gains or losses
V3069-23
Companies with an employment relationship must record the severance provision and bear its temporary non-deductibility
V3001-23
Provision of funds may be an advance payment subject to VAT or a disbursement not subject to tax
V2926-23
Payment of third-party debt creates a credit right whose deductibility depends on accounting and insolvency grounds
V1709-23
Calculation of income from movable capital upon receipt of a life insurance payout
V1431-23
Expenses for Phantom Stock Option plans are deductible when remuneration becomes due
V2118-22
Expenses from retroactive collective agreements are deductible in the period the payment becomes due
V1260-22
Benefits from a 'unit linked' mixed life insurance policy may be taxed as benefits in kind
V1239-22
Provisions for potential redundancy payments are not deductible in the period they are made
V2388-21
La factura de un perito debe expedirse a nombre de la persona obligada al pago y no de quien realiza el pago material
V0147-21
ITPAJD fee not deductible in corporate tax, but interest penalties may be
V2937-20
ITPAJD fee not deductible, but interest penalties may be
V2939-20
Capital received from 1988 life insurance taxed as capital gains
V2329-20
Determination of returns on movable capital in life insurance
V1904-20
Company-paid mixed life insurance may constitute a benefit in kind for executives
V1665-19
No procede la reducción de la DT 4ª en el rendimiento de un seguro de vida suscrito en 1996
V1611-19
Surrender value of unit-linked insurance included in Wealth Tax taxable base
V1165-18
Life insurance policies without surrender value are exempt from Wealth Tax
V0993-18
Life insurance policies without surrender value are not subject to Wealth Tax
V2516-17
Meals or catering provided at the workplace may be exempt from Income Tax if requirements are met
V0752-17
Incentive plan payments are not subject to the deductibility limit on redundancy payments
V0117-17
Company payment of mixed life insurance premiums may constitute benefits in kind for a director
V4251-16
The yield of a life insurance policy is determined by the difference between the capital received and the premiums paid
V4243-16
Perception of a company-paid mixed life insurance policy may constitute benefits in kind
V2365-16
VAT on unpaid invoices cannot be recovered if VAT Act deadlines and requirements are not met
V2000-16
Life insurance tax reduction unavailable if premiums were paid after 1994
V3156-15
Revenue from expropriation arises when risks and benefits are transferred; delay interests are not subject to VAT
V1043-15
Obligation to include positive adjustment from reversal of impairment losses in base tax
V1299-14
Revenue from the sale of goods must be recognised in the period when risks and rewards are transferred
V0769-14
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