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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
15% retention applies to salary arrears imputed to prior years
V2578-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos de forma retroactiva
V2205-25
Delays in gender pay supplement affect judicial enforcement and follow main pension regime
V2030-25
Imputación de atrasos del complemento de maternidad a los ejercicios de su exigibilidad
V1801-25
Tratamiento fiscal de los atrasos del complemento por maternidad en la pensión de jubilación
V1364-25
Tratamiento tributario de los atrasos del complemento de maternidad/brecha de género
V1335-25
Payment delays must be attributed to the year they were due, not the year received
V1324-25
Late unemployment benefits must be attributed to the year they were due, not the year paid
V1321-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
Imputación de atrasos salariales y calificación de los intereses de demora en el IRPF
V1224-25
V1154-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Naturaleza jurídica y efectos de los atrasos del complemento por maternidad
V1042-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
Los atrasos por reconocimiento de carrera profesional se imputan al ejercicio en que adquieren firmeza
V1090-25
Tratamiento tributario de los atrasos del complemento de maternidad percibidos en ejercicios posteriores
V1040-25
Tratamiento fiscal de los atrasos del complemento por maternidad tras la jurisprudencia del Tribunal Supremo
V1077-25
Delays from 2023 GDP increase must be taxed in 2024
V1082-25
El tratamiento fiscal de los atrasos del complemento de maternidad depende de su naturaleza jurídica como accesorio de la pensión
V1094-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos retroactivamente
V1107-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
V0899-25
Tratamiento fiscal de los atrasos del complemento de maternidad
V0901-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
Los atrasos de una pensión de incapacidad por sentencia judicial se imputan al año de firmeza de la resolución
V0898-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
Tratamiento fiscal de los atrasos del complemento de maternidad/brecha de género
V0672-25
2024 pension arrears not subject to prescription for prior years
V0674-25
Judicial delays attributed to the 2024 exercise
V0677-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
15% retention due on salary arrears from prior fiscal years
V0585-25
Imputación de atrasos de complemento de maternidad por sentencia judicial y posibilidad de reducción del 30%
V0461-25
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