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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Tax declaration obligation depends on exceeding income thresholds
V0269-26
Meal vouchers exempt from tax are not considered part of progressive taxable income
V2542-25
UK public pensions for UK residents in Spain are exempt from Spanish income tax
V2338-25
UK state pensions received by British nationals may be exempt in Spain
V1380-25
Italian state pensions paid to a Spanish resident are taxable only in Italy under certain conditions
V0790-23
UK public sector pensions may be tax-exempt in Spain under treaty
V0738-23
Income from Slovenian state services may be tax-exempt in Spain with progressive taxation
V1183-22
UK public pensions taxed in Spain if beneficiary is Spanish national
V2460-21
La tributación de una beca de investigación alemana en España depende de la residencia fiscal y del Convenio de Doble Imposición
V0252-20
Las rentas exentas con progresividad se suman a la base liquidable para calcular el tipo medio de gravamen
V1676-19
La ganancia por venta de inmueble en Polonia puede quedar exenta en España según el Convenio, pero se computa para el tipo impositivo
V2232-18
Tratamiento fiscal de un piloto residente en España que trabaja para una compañía aérea china
V2185-18
Tratamiento fiscal de pensiones de jubilación procedentes de Holanda para residentes en España
V0683-18
La residencia fiscal en España se determina por la permanencia o el núcleo de intereses, y los conflictos de residencia se resuelven mediante Convenios
V0764-17
La tributación de rendimientos de trabajo en China depende de la residencia fiscal del contribuyente
V3475-16
Las pensiones públicas suizas pueden computarse para calcular el tipo de gravamen en España
V1197-16
Earnings from foreign work not counted in progressive tax rate calculation
V2605-15
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