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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Las indemnizaciones por despido improcedente mediante acuerdo judicial están exentas hasta ciertos límites
V1553-26
Salaries from judicial rulings charged to the year of finality
V0560-26
Judicial indemnity for wrongful dismissal exempt up to legal limits
V1279-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Damages compensation is not exempt in IRPF and is taxed as patrimonial gain
V0890-25
Compensation for objective dismissal is exempt up to the limit of unfair dismissal and 180,000 euros
V1680-23
Dissolution of co-ownership with excess adjudication compensated by mortgage debt liability is subject to Stamp Duty
V1358-22
Compensation paid for unfair competition is deductible for self-employed individuals
V2477-21
Enhanced redundancy payments are subject to Income Tax as employment income
V2279-21
Back pay from judicial settlements is attributed to the year the agreement becomes final
V1497-21
Settlement payment to resolve property ownership dispute increases property acquisition value
V2019-20
Judicially recognised personal injury compensation is exempt from Personal Income Tax (IRPF)
V3405-19
Salary arrears are taxed in the year a court ruling becomes final and may be eligible for a reduction
V1525-19
VAT on professional services is accrued upon provision and procedural default interest is not subject to VAT
V1238-19
Wage differences from judicial settlements are attributed to the year the ruling becomes final
V2190-18
30% tax reduction on redundancy payments applicable if generation period exceeds two years
V0245-18
Insurance agent's compensation and portfolio sale taxed as professional income or capital gains
V2738-17
Income tax withholding required on severance payments to company directors
V2491-17
Compensation received for damages must be included in the Corporate Tax taxable base
V1835-17
Severance pay is exempt up to the limits of the Workers' Statute and €180,000
V0929-17
30% tax reduction cannot be applied to compensation settled via a settlement agreement
V0421-17
Processing wages are attributed to the tax year in which the court ruling becomes final
V4981-16
Processing wages are attributed to the tax year in which the judicial settlement becomes final
V4980-16
Homeowners' associations must be named as recipients on invoices and taxed at 21% for the construction of sports facilities
V4244-16
Excess income from wind turbine profit-sharing agreements constitutes capital gains
V1501-15
The 40% reduction does not apply to variable remuneration received through judicial conciliation
V0228-15
Retention of 3% required upon judicial transfer of real estate via public deed
V0008-15
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