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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Receipts and Payments Criterion: DGT doctrinal evolution
evolution::criterio-de-cobros-y-pagos
Advance Collection: DGT doctrinal evolution
evolution::cobro-anticipado
Gain from share sales can be imputed proportionally if payment period exceeds one year
V5353-26
Energy efficiency subsidies taxed as patrimonial gain
V5282-26
Disbursement of disability home adaptation subsidy treated as patrimonial gain
V5341-26
State housing aid not taxable if not an AEDE
V5377-26
IVA base imposable can be amended when a credit is finally uncollectable
V5178-26
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
Choice of allocation regime for long-term operations is irrevocable after declaration period
V1501-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Netherlands dividends retain their nature despite exit tax trigger
V1199-26
Claiming two Social Security pensions does not imply two payers
V1132-26
Advance payments for exports trigger VAT liability but exemption applies if conditions met
V1058-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Author may choose to impute royalty advance as earnings when rights are earned
V1001-26
40% pension reduction depends on timing of retirement contingency
V0992-26
Oposiciones tribunal: earnings taxed in year of exigibility
V0926-26
Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments
V0914-26
Payment of costs judgment not subject to VAT as it is compensatory
V0884-26
Advance pension claim triggers contingency event
V0710-26
Swimming pool and swimming courses services taxed at 21% VAT, except where exempt
V0671-26
Contributions to pension plans allowed after retirement if no pension payment has started
V0608-26
Sales revenue from books after retirement is deemed business income
V0586-26
Economic income must be attributed to the accounting period in which it is earned, not generated
V0473-26
Resolución de 9 de febrero de 2026, de la Dirección General de Política Energética y Minas, por la que se establece el importe pendiente de cobro a 31 de diciembre de 2025 de los derechos de cobro cedidos al Fondo de Titulización del Déficit del Sistema Eléctrico.
BOE-A-2026-4356
Corrección de errores de la Resolución de 19 de enero de 2026, de la Dirección General de la Mutualidad General de Funcionarios Civiles del Estado, por la que se acuerda la extinción por prescripción de los derechos pendientes de cobro derivados de ayudas o anticipos concedidos a mutualistas entre los años 1981 y 1997 para la adquisición de su vivienda y la baja de los mismos en las cuentas del Organismo Autónomo.
BOE-A-2026-3807
Resolución de 19 de enero de 2026, de la Dirección General de la Mutualidad General de Funcionarios Civiles del Estado, por la que se acuerda la extinción por prescripción de los derechos pendientes de cobro derivados de ayudas o anticipos concedidos a mutualistas entre los años 1981 y 1997 para la adquisición de su vivienda y la baja de los mismos en las cuentas del Organismo Autónomo.
BOE-A-2026-3368
A card terminal used exclusively for payments is not considered a billing computer system
V0298-26
Income from improper work payments must be declared in the year received
V0220-26
40% reduction depends on when eligibility conditions are met
V0225-26
40% reduction possible on pension plans if taken before 2028
V0157-26
Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion
V0113-26
Obligation to issue invoice for each advance payment in renovation works
V0084-26
Community property subsidies deemed patrimonial gains
V0099-26
Indemnification and interest charged in period of final judgment, except in deferred-price transactions
V0006-26
IVA liability ceases with formal contract termination; admissible evidence acceptable for uncollectible debts
V2264-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Rentals aid for young people taxed as patrimonial gain
V1678-25
Tratamiento de la contingencia y aplicación de la reducción del 40% en el cobro de planes de pensiones
V1596-25
Imputation of non-recoverable subsidies depends on purpose and accounting rules
V1531-25
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
Grants for disability home adaptations taxed as patrimonial gain
V1376-25
Earnings are attributed to the period when due, not when received
V1365-25
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
30% reduction on bonus possible if work period exceeds two years
V1226-25
Reimbursement of judicial costs in insolvency does not constitute capital gain
V1158-25
Tax treatment of the early surrender of rights vested for ten years
V1141-25
The owner is taxed on rental income regardless of the assignment of the right to collect
V1111-25
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Commission for QR payment platform subject to VAT
V0867-25
Reduction of 30% cannot be applied based on time between devengo and collection
V0776-25
Impossibility of applying the 40% reduction if the retirement contingency (or early withdrawal) occurred in 2021
V0765-25
Income and retention imputation depends on the chosen temporal imputation criterion
V0598-25
The 40% reduction period depends on when the contingency occurs
V0611-25
Life and pension insurance incorporated into Wealth Tax via mathematical provision or capitalisation value
V0547-25
Alquiler Joven bonus treated as capital gain
V0440-25
The 40% reduction period for pre-2007 contributions depends on when the contingency occurs
V0325-25
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