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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 67 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
Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration
V5354-26
Disease could justify reinvestment exemption for property if it necessitates move
V1214-26
Maternity leave delays can be declared via supplementary self-declaration or correction based on net result
V1061-26
Oposiciones tribunal: earnings taxed in year of exigibility
V0926-26
Maternity allowance arrears to be charged to the year of their due via self-assessment
V0582-26
Dismissal payout may lose exemption if rehired by same company within three years
V0561-26
Salaries and unused vacation pay imputed to correct tax years
V0485-26
Returns from voluntary causante regularization are taxable under Inheritance and Gifts Tax
V0479-26
Earnings declared outside due periods do not incur late fees if submitted within legal timeframe
V0355-26
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
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
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
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
Relief for reinvestment depends on whether job transfer requires move
V1821-25
Reinvestment exemption may be retained if move is necessary for family reasons
V1681-25
Salaries due but unpaid to be charged to the year in which they were due
V1442-25
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
La exención por reinversión se mantiene si el cambio de vivienda responde a una circunstancia que exija necesariamente el cambio de domicilio
V1329-25
Maternity allowance delays to be attributed to periods of exigibility via self-assessment
V1154-25
Overtime hours from 2023 must be taxed in 2023 even if paid in 2024
V1129-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Maternity allowance delays must be taxed via supplementary self-assessments
V1094-25
El traslado laboral puede permitir excepcionar el plazo de tres años de residencia para mantener la exención por reinversión
V1085-25
Tax treatment of maternity allowance arrears following Supreme Court jurisprudence
V1077-25
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
Maternity allowance arrears to be imputed to years of exigibility via self-declaration
V0899-25
V0901-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
Increase in inheritance tax valuation raises acquisition value for IRPF
V0684-25
2024 pension arrears not subject to prescription for prior years
V0674-25
V0672-25
Reinvestment exemption maintained for forced residential move due to remote work changes
V0602-25
Cannot extend two-year reinvestment exemption for primary residence
V0533-25
Cannot declare a value higher than the Catastro reference value in the supplementary self-assessment
V0502-25
Reference catastral value must be declared if higher than inherited value
V0388-25
Inheritors taxed on perceived accessibility aid
V0430-25
Catastro reference value takes precedence over market value for inheritance tax base
V0389-25
Economic activity profits must be fully attributed to the owner regardless of marital regime
V0336-25
Salaries in arrears are charged to the year in which they became due
V0243-25
Procedure for the regularization of the IVPEE upon receipt of invoices or production data subsequent to the installment payment deadline
V0024-25
The accrual of tax in acquisitions subject to condition occurs when said limitation ceases to exist
V0005-25
Deductibility of VAT requires entrepreneurial or professional activity
V3330-23
Repayment of late payment interest upon change of residency
V0897-23
Tax declaration due from date of death, payment deferred until condition removed
V1727-22
Argentine retirement pensions taxed in Spain as income from work
V1639-22
Salaries credits received in insolvency proceedings are not exempt from IRPF
V0777-22
Pensions received with delay due to non-contributor-caused reasons must be imputed to the year they were due
V0629-21
Posibilidad de aplicar el tratamiento especial de la DA 44ª LIRPF para compensaciones por acuerdos en participaciones preferentes
V3187-20
Imputación de rendimientos del trabajo y computación de pérdidas patrimoniales por avales en situación de concurso
V0934-17
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