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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
La exención de la indemnización por despido se calcula según los años de servicio efectivos, salvo sucesión de empresa
V1560-26
Fiscal exemptions for PNUD contracts not available without official status
V1294-26
Active retirement does not affect single payment unemployment exemption if activity continues
V2422-25
Exemption not applicable to pension plan rental income under general regime
V2282-25
Cannot determine if OECD salary is tax-exempt due to lack of specific information
V2093-25
Pension plans for disabled individuals may be exempt under special regime
V0790-25
Temporary application of the exemption for eco-scheme aid in Corporate Income Tax
V0177-25
The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990
V0118-25
Foreign work exemption covers specific and proportional non-specific remuneration
V3258-23
Swiss widow and orphan pensions taxed in Spain only if not from public entities
V1214-22
Foreign private entity research scholarships not tax-exempt without specific requirements
V0373-22
Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days
V3127-20
A consular honary resident in Spain must pay Spanish personal income tax on worldwide income
V4948-16
Bond-to-share conversion via credit compensation capitalisation may be exempt from IRNR under specific conditions
V4139-15
UN pension pays Spanish income tax if beneficiary is tax resident
V2824-15
Vienna Convention tax exemption does not apply to consular staff on employment contracts
V1487-15
Las donaciones a entidades religiosas pueden estar exentas de Impuesto sobre Sociedades e IIVTNU bajo ciertos requisitos
V2589-14
UN retirement pension is taxable in Spain if the beneficiary is a fiscal resident
V0977-14
Non-regular practice scholarships are not IRPF-exempt unless part of an official master's programme
V0988-14
UN UN Secretary-General's pension is taxable in Spain
V0424-14
UN pensions of retired UN staff are subject to Spanish IRPF
V0425-14
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