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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 61 results.
Delays in gender gap supplement must be attributed to years of entitlement
V5313-26
Wage arrears from judicial rulings are attributed to the year when the decision becomes final
V5332-26
Salaries owed by court order must be taxed in the year the decision becomes final
V5324-26
Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration
V5354-26
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Payment to public selection tribunals deemed work income with general withholding
V1505-26
Judicially recognised salary difference deemed taxable income
V1275-26
Maternity leave delays can be declared via supplementary self-declaration or correction based on net result
V1061-26
Judicially recognised pension arrears may qualify for 30% IRPF reduction
V0999-26
Dismissal compensation claims are charged to the year when the judgment becomes final
V0984-26
Maternity allowance arrears to be charged to the year of their due via self-assessment
V0582-26
Professional career delays charged to the year of administrative recognition
V0483-26
Delays in a judicially recognised disability pension are charged to the year the sentence becomes final
V0428-26
Life annuity payments from a social prevision mutuality are treated as capital gains
V0370-26
Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final
V0258-26
Delays in previous year benefits must be included in a supplementary self-declaration of the relevant year
V0223-26
Maternity allowance arrears to be imputed to years of entitlement via self-declaration
V0200-26
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
Maternity allowance delays to be attributed to eligible years via supplementary self-declaration
V2205-25
Delays in gender pay supplement affect judicial enforcement and follow main pension regime
V2030-25
Complementary self-declarations required for IRPF due to maternity allowance delays
V1801-25
Maternity allowance delays to be attributed to relevant tax periods via self-assessment
V1364-25
Maternity allowance arrears to be taxed in year of exigibility via self-declaration
V1335-25
Late unemployment benefits must be attributed to the year they were due, not the year paid
V1321-25
Payment delays must be attributed to the year they were due, not the year received
V1324-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
Salaries and delay interests attributed to the year they were due and treated as general income
V1224-25
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
Maternity allowance delays to be attributed to periods of exigibility via self-assessment
V1154-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
Delays in professional career recognition are charged to the year of finality and may benefit from a 30% reduction
V1090-25
Delays in maternity allowance must be apportioned to each year of entitlement via supplementary self-assessments
V1107-25
Delays in maternity allowance must be attributed to years of exigibility via supplementary self-assessments
V1040-25
Maternity allowance arrears to be charged to years when due via self-assessment
V1042-25
Tax treatment of maternity allowance arrears following Supreme Court jurisprudence
V1077-25
Maternity allowance delays must be taxed via supplementary self-assessments
V1094-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Delays from 2023 GDP increase must be taxed in 2024
V1082-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
Maternity allowance arrears to be imputed to years of exigibility via self-declaration
V0899-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
V0901-25
Judicial delays attributed to the 2024 exercise
V0677-25
V0672-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
2024 pension arrears not subject to prescription for prior years
V0674-25
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
Imputation of maternity allowance arrears by judicial sentence and possibility of a 30% reduction
V0461-25
Salaries owed by court rulings charged to the year when the decision becomes final
V0339-25
Salaries in arrears are charged to the year in which they became due
V0243-25
Threshold of 22,000€ for IRPF declaration applies to gross earnings without reduction
V1749-24
Delays over three-year periods are charged in the period when the administrative decision makes them due
V0916-21
Delays over three-year periods are charged in the year the administrative decision makes them due
V0809-21
Pensions received with delay due to non-contributor-caused reasons must be imputed to the year they were due
V0629-21
Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final
V0233-16
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