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Base Imponible General — evolución doctrinal DGT
evolution::base-imponible-general
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
Tributación de las prestaciones de mutualidades de previsión social como rendimientos del trabajo
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
Los importes por carrera profesional tras sentencia judicial tributan como rendimientos del trabajo con reducción del 30%
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
La indemnización por robo de joyas y sus intereses legales califican como ganancias patrimoniales
V1229-25
Payment of a subsidiary liability debt results in a capital loss
V1231-25
Renters' repair damages and legal costs are taxable losses
V1225-25
Imputación de atrasos salariales y calificación de los intereses de demora en el IRPF
V1224-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Los intereses indemnizatorios y las costas judiciales tributan como renta general en la base imponible del IRPF
V1192-25
Sport and appliance subsidies count as patrimonial gains in general tax base
V1190-25
Income from reviews taxed as capital gains in IRPF
V1161-25
Las indemnizaciones por retraso en entrega de vivienda e intereses tributan como ganancia patrimonial en la base imponible general
V1167-25
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
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Civil liability indemnity from unlawful property sale taxed as patrimonial gain
V0914-25
Civil liability compensation taxed as patrimonial gain or loss
V0889-25
Pension payments as employment income cannot benefit from 40% reduction
V0818-25
Social mutualities' benefits taxed as income from work
V0816-25
Pensions from collective insurance deemed income from employment, no 30% reduction
V0819-25
Posibilidad de reducir excesos de aportaciones a sistemas de previsión social en ejercicios posteriores
V0814-25
La deducibilidad de la pérdida por estafa depende de la existencia de un derecho de crédito y su posterior incobrabilidad judicial
V0772-25
External services can be contracted without losing agricultural business ownership
V0773-25
Judicial indemnity interest taxed as patrimonial gain
V0729-25
La restitución de importes por nulidad de cláusula multidivisa no es renta y los intereses legales son ganancia patrimonial
V0723-25
Imputation of patrimonial losses from uncollected credits in insolvency proceedings
V0669-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
Pension plan benefits subject to judicial seizure are treated as earnings from work
V0555-25
Special agreement practice period payments are deductible in income tax
V0467-25
Pension plan benefits classified as income subject to withholding
V0479-25
Dietary allowances received by board members counted as income from employment
V0451-25
Cryptocurrency fraud losses may be deducted from IRPF if properly proven
V0386-25
Annual contributions to pension plans can be reduced by up to €10,000 per disabled child
V0367-25
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
Pension plan benefits and salaries considered income from employment
V0173-25
The 30% reduction cannot be applied to a lump-sum payment from a collective insurance policy
V0028-25
Payment of a breach indemnity constitutes a patrimonial loss in personal income tax
V0023-25
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