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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Legal costs paid after a judicial judgment may be treated as a patrimonial loss
V5351-26
Duplicated return of penal deposits constitutes capital gain in general tax base
V5317-26
Renewable self-consumption subsidies taxed as capital gain
V5311-26
Energy efficiency subsidies taxed as patrimonial gain
V5282-26
Receipts not capital gains; loss recognised upon loss of funds
V5388-26
Loss can be treated as patrimonial if properly justified
V5387-26
Solar subsidy treated as patrimonial gain in IRPF
V5379-26
Loss of capital from fraud cannot be recognised if a credit right exists against an identified party
V5365-26
Base Imponible General — evolución doctrinal DGT
evolution::base-imponible-general
Share subscription indemnity taxed as capital gain under general base
V1641-26
Losses from digital platform scams may be treated as patrimonial losses if justified
V1619-26
Costs paid after a final civil judgment can be treated as a capital loss
V1588-26
Reimbursement and delay interest deemed patrimonial loss
V1552-26
Fines received by seller incorporated into general taxable base as income
V1567-26
Insurance reimbursement for legal costs deemed capital gain
V1513-26
La indemnización por incumplimiento de cobertura social tributa como rendimiento del trabajo
V1507-26
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Rents received due to buyer's breach are treated as general income
V1270-26
Award for reporting state assets taxed as patrimonial gain in IRPF
V1201-26
Energy retrofit or self-consumption subsidies taxed as capital gain
V1208-26
Loss from crypto assets cannot be recognised unless judicially uncollectible
V1139-26
Deductible pension contributions up to €10,000 per disabled relative
V1176-26
Pensions-related insurance benefits taxed as employment income
V0694-26
Pensions from collective insurance deemed income without 30% reduction
V0614-26
Argentine tax-exempt pension classified as capital gain
V0568-26
Group insurance disability payment does not allow 30% IRPF reduction
V0581-26
A patrimonial loss can be recognised for a non-collected loan after a creditors' proceeding concludes
V0539-26
Payment of third party debts not part of property acquisition value in IRPF
V0467-26
Incomes from project reviews as independent expert are deemed economic activities
V0465-26
Losses not inheritable or compensable from deceased
V2610-25
Death of spouse triggers capital gain from life insurance debt cancellation
V2569-25
Indemnifications for renouncing legal claims against a bank are treated as integrated capital gains
V2463-25
Transactional settlement indemnities taxed as integrated patrimonial gain
V2451-25
Social security benefits from mutualities taxed as employment income
V2406-25
Insurance payout for serious illnesses treated as patrimonial gain
V2236-25
Loss from debt cancellation treated as general income
V2141-25
Loss of a deposit in a judicial auction is deemed a patrimonial loss in income tax
V2136-25
Cost court fines can be treated as a patrimonial loss in IRPF
V1977-25
Losses from a deceased relative cannot be offset by heirs in personal income tax
V1863-25
Professional career payment arrears taxed in year of judgment, with 30% reduction
V1427-25
Theft allows calculation of a patrimonial loss in the general tax base
V1347-25
Mora interest for wage claims taxed as patrimonial gain
V1323-25
Compensation for jewellery theft and legal interest taxed as patrimonial gains
V1229-25
Salaries and delay interests attributed to the year they were due and treated as general income
V1224-25
Renters' repair damages and legal costs are taxable losses
V1225-25
Payment of a subsidiary liability debt results in a capital loss
V1231-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Compensation interest and legal costs taxed as general income or patrimonial gain
V1192-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Sport and appliance subsidies count as patrimonial gains in general tax base
V1190-25
Bitcoin theft may be treated as a capital loss if properly justified
V1174-25
Loss can be recognised as patrimonial if crypto theft is proven
V1169-25
Delay compensation and interest taxed as capital gains in general base
V1167-25
Income from reviews taxed as capital gains in IRPF
V1161-25
Civil liability indemnity from unlawful property sale taxed as patrimonial gain
V0914-25
Civil liability compensation taxed as patrimonial gain or loss
V0889-25
Social mutualities' benefits taxed as income from work
V0816-25
Pension payments as employment income cannot benefit from 40% reduction
V0818-25
Pensions from collective insurance deemed income from employment, no 30% reduction
V0819-25
Excess social contributions must be charged to the following fiscal year
V0814-25
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