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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
No supplementary declarations can be filed if interest repayment does not reduce the deduction base
V0663-26
Switching from individual to joint taxation in supplementary returns is not permitted due to ignorance of the law
V2063-24
Supplementary IRPF tax returns required for delayed unemployment benefits
V1657-24
It is possible to file census registration and VAT self-assessment late after acquiring property
V1166-23
FOGASA wage payments must be declared via supplementary tax returns for the relevant tax year
V1315-22
No right to file supplementary returns or rectifications to obtain higher refunds following a final assessment
V2511-20
Collective dismissal indemnities have exemption limits and 30% reduction rules
V0618-20
Supplementary Model 184 returns and IRPF amendments possible following IBI increases
V0588-20
Supplementary tax returns must be filed to regularise main residence deductions following clawback of floor clauses
V3144-19
Unemployment benefits must be declared in the tax year the requirement to maintain activity is breached
V2598-18
Floor clause refunds are not included in taxable income, but primary residence tax relief must be regularised
V2098-17
Loss of unemployment lump-sum exemption must be regularised in the tax year of non-compliance
V5456-16
The refund of the sanitary cent should not be included in the Personal Income Tax as a capital gain
V2974-15
Refund of IVMDH must be recorded as income in the tax year the right to receive it is recognised
V2604-15
FOGASA wage payments must be attributed to the year they were due via supplementary tax returns
V2331-15
V1725-15
Switching from joint to individual taxation via supplementary tax returns is not permitted
V1585-15
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