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Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Public sector remuneration increases are imputed to the period in which they become due
V1991-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Imputación de atrasos del complemento de maternidad a los ejercicios de su exigibilidad
V1801-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Extraordinary restructuring aid taxed as income from work
V1430-25
V1429-25
Earnings are attributed to the period when due, not when received
V1365-25
Special practice agreement payments are deductible in the year they become due
V1360-25
Tratamiento fiscal de los atrasos del complemento por maternidad en la pensión de jubilación
V1364-25
Tratamiento tributario de los atrasos del complemento de maternidad/brecha de género
V1335-25
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
Imputación temporal de los intereses de una cuenta en Alemania según su reconocimiento en la cuenta
V1246-25
V1154-25
When to report salary difference compensation depends on judicial or agreement basis
V1175-25
Overtime hours from 2023 must be taxed in 2023 even if paid in 2024
V1129-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Tratamiento tributario de los atrasos del complemento de maternidad percibidos en ejercicios posteriores
V1040-25
Tratamiento fiscal de los atrasos del complemento por maternidad tras la jurisprudencia del Tribunal Supremo
V1077-25
Delays from 2023 GDP increase must be taxed in 2024
V1082-25
El tratamiento fiscal de los atrasos del complemento de maternidad depende de su naturaleza jurídica como accesorio de la pensión
V1094-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos retroactivamente
V1107-25
Naturaleza jurídica y efectos de los atrasos del complemento por maternidad
V1042-25
Social security contributions under special agreements are deductible in the year they become due
V1049-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
VAT rate for electricity supply depends on when price becomes due
V1005-25
Social security contributions under practice agreements are deductible
V0902-25
Tratamiento fiscal de los atrasos del complemento de maternidad
V0901-25
V0899-25
Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due
V0904-25
When is the December 2024 salary due?
V0910-25
Special practice agreement payments deductible in year of exigibility
V0907-25
Tratamiento fiscal de los atrasos del complemento de maternidad/brecha de género
V0672-25
0.5% pay rise linked to 2023 GDP growth to be taxed in 2024
V0676-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
Special practice agreement payments are deductible in income tax
V0507-25
Special agreement practice fees deductible in year of exigibility
V0513-25
El rendimiento de un seguro de vida por supervivencia tributa como rendimiento de capital mobiliario
V0486-25
Insurance disability payout income must be attributed to the period when the compensation becomes due
V0365-25
A negative return cannot be computed for blocked or uncollected Russian bonds
V0106-25
Retention on participation accounts applies to positive monthly results less prior negative results
V0017-25
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