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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Nomina embargada can be paid from a third party account if administrative amount is first deducted
V5207-26
Canada may tax a Spanish tax resident's salary if they stay in the country for more than 183 days
V1669-26
Retention on salary arrears to be calculated on full amount without deducting unemployment benefit
V1561-26
Non-resident companies' IRPF retention obligation based on permanent establishment or link
V1566-26
Reduction of 30% not applicable to salary allowances, but applies to excess of wrongful dismissal payment
V1343-26
Salaries of a Spanish remote worker for an Irish company are only taxed in Spain
V1295-26
Limits on wage and pension garnishments apply only to earnings with the status of salary
V1056-26
Dismissal compensation claims are charged to the year when the judgment becomes final
V0984-26
Transport companies: three months to implement Síntax Logística wage tables
BOE-A-2026-8007
T-Systems Itc Iberia to update pay tables within 3 months to align with 2026 minimum interprofessional wage
BOE-A-2026-7280
Tax and fiscal advisory firms: 3 months to apply 2025 salary tables and 2026 economic concepts
BOE-A-2026-6943
Metalworking and packaging firms: 30 days to correct salary tables
BOE-A-2026-5303
Metalworking and packaging firms: 3 months to update salary tables
BOE-A-2026-4223
Autonomous workers: 3-month period to apply 2025 and 2026 salary tables
BOE-A-2026-3594
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
UK residents' employment income not taxable in Spain if work not carried out in Spain
V2527-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Cannot determine if OECD salary is tax-exempt due to lack of specific information
V2093-25
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
Meals and indemnifications are fully subject to seizure, not limited by salary rules
V1814-25
Los salarios de tramitación se imputan al periodo en que se concreten judicialmente y pueden aplicar la reducción del 30%
V1689-25
Payment in kind must be included for the calculation of salary attachment limits
V1560-25
Salaries due but unpaid to be charged to the year in which they were due
V1442-25
Mora interest for wage claims taxed as patrimonial gain
V1323-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
El salario es inembargable hasta el importe del SMI, independientemente de si el trabajador está en situación de incapacidad temporal
V1015-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
Pay compensation for lost wages is treated as income from work
V0888-25
Delays in wage payments are not subject to IRPF withholding or Model 190 declaration
V0668-25
15% retention due on salary arrears from prior fiscal years
V0585-25
Taxation of salaries from Belgium work depends on exemption or treaty criteria
V0373-25
Calculation of salary exempt limit using annual SMI divided by 14.5 payments
V0333-25
Salaries and late interest imputed to the year they became due
V0242-25
Salaries in arrears are charged to the year in which they became due
V0243-25
Pension plan benefits and salaries considered income from employment
V0173-25
Fiscal residence in case of conflict resolved by permanent home and centre of vital interests
V2601-24
Spouse's salary is deductible if they work in the business under an employment contract and Social Security
V2489-24
Asian Development Bank fees may be exempt from Personal Income Tax subject to specific requirements
V2458-24
Minimum Vital Income is subject to seizure within the limits of Article 607 of the Civil Procedure Law
V2371-24
Spanish worker relocates to Portugal and works remotely for a Spanish company: remote earnings taxed only in Portugal; in-person earnings may be taxed in Spain via IRNR at 19%
V2334-24
Salaries received from other employers are excluded from the calculation of withholding tax on settlement payments
V2332-24
Back pay is taxed in the year the judgment becomes final and is not eligible for the 30% reduction
V2164-24
Salary arrears from 2012 and 2013 must be attributed to the 2021 tax year, with late payment interest attributed to 2023
V2044-24
Wages paid by FOGASA must be attributed to the tax year they were due, not the year they were received
V1971-24
Iberia crew SMI regularisation is attributed to the year the payment is made
V1842-24
Back pay must be attributed to the tax year in which the court ruling becomes final
V1813-24
Spouse's salary is deductible if they are an employee rather than self-employed
V1715-24
Wages received from FOGASA must be attributed to the tax year in which they were due via self-assessment
V1710-24
Arrears in employment income must be attributed to the tax period in which they became due
V1669-24
Damages for breach of contract taxed as employment income and interest as capital gains
V1532-24
Possibility of applying foreign work exemption on salary and relocation allowances
V1511-24
Foreign earnings may be exempt from IRPF up to 60,100 euros annually
V1512-24
Payments received via court ruling following unfair dismissal are taxed as employment income
V1513-24
Tax residency and income taxation depend on presence, centre of vital interests and effective management base
V1200-24
Spousal remuneration is deductible if based on an employment contract under the General Social Security Scheme
V0712-24
Calculating the non-seizability limit of wages when total payments exceed 14
V0742-24
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