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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 189 results.
The grant of a property usufruct constitutes income from immovable capital for income tax
V5275-26
Foreign private research grants not exempt from IRPF
V5326-26
Premiums under special social agreement are deductible in IRPF
V5307-26
Special agreement practice payments deductible in IRPF according to exigibility
V5364-26
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
Gastos Deducibles — evolución doctrinal DGT
evolution::gastos-deducibles
Payments to non-managing participants in participation accounts deemed deductible financial expenses
V5181-26
Net income for children with disability up to 8,000 euros
V5097-26
Premiums under special agreement with Social Security deductible
V1658-26
UK social security payments not deductible if voluntary and unrelated to Spanish work
V1634-26
Geographic mobility expense increase applicable in 2025 and 2026
V1630-26
Rental income from jointly owned property is capital gains
V1596-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Cannot deduct master's tuition fee in personal income tax
V1550-26
Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds
V1581-26
Social security special agreement premiums are deductible expenses
V1563-26
Premiums under an Special Agreement with Social Security are deductible from taxable income
V1516-26
Surgical costs cannot be deducted as business expenses
V1353-26
Increase in disability expenses requires active worker status
V1314-26
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Civil retiree's voluntary payments to Pro Orphans Association are IRPF-deductible
V1316-26
Contribution fees under special agreement with Social Security are deductible in personal income tax
V1287-26
Letting residential flats without hotel services classified as returns on movable capital
V1274-26
Travel and accommodation costs for community meetings not deductible
V1278-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
Subletting an immovable property without economic activity is taxed as mobile capital income
V1143-26
Broker mortgage costs not deductible from rental income
V1141-26
Usufruct creation on a property deemed capital income
V1167-26
Legal fees are income from economic activities
V1177-26
Additional solidarity contribution is a deductible work income expense
V1128-26
Legal expenses in eviction proceedings deductible for property income
V1115-26
Social security contributions under special agreements are deductible in the year they become due
V1009-26
Professional fees and membership dues can be deducted up to €500
V1008-26
Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity
V1025-26
Deductible expenses for disability cannot be claimed if not an active worker
V0980-26
Deductibility of a life annuity paid to a former administrator depends on its legal and economic nature
V0972-26
Pension and solidarity contributions are tax-deductible
V0529-26
Rents of a non-profit association exempt if not from economic activity
V0411-26
Social security special agreement payments are deductible in IRPF
V0288-26
Social security special agreement payments by employer not taxable income or deductible expense for employee
V0280-26
Geographic mobility cost increase not applicable without employment office registration
V0222-26
Interests of a participative loan between non-group companies are income for lender and deductible expenses for borrower
V0047-26
Master costs deductible only if linked to business income
V2639-25
Imposibilidad de deducir el IVA y los gastos de vehículo en el IRPF para trabajadores por cuenta ajena
V2643-25
Increment in geographic mobility expenses not applicable without unemployment and residence change during unemployment
V2186-25
Employer-paid professional fees deemed as in-kind remuneration
V2188-25
Contact lenses cannot be deducted if used for personal purposes
V2120-25
Master tuition fees cannot be deducted from income tax
V2112-25
Interests of a mortgage for rental property can be deducted if the home is the collateral
V1918-25
30% reduction for irregularity applies only if compensation paid in a single tax period
V1913-25
Cannot claim 70% rental reduction unless first-time or in high-demand area
V1930-25
Gastos and amortisation of movable assets in rented property
V1936-25
Geographic mobility deduction depends on proving effective residence change
V1854-25
The increase in deductible expenses for disability may be applied in the 2024 tax year if the condition of active worker is met
V1839-25
El incremento por movilidad geográfica requiere la inscripción en la oficina de empleo antes de la publicación de la lista definitiva de aprobados
V1676-25
Deducibilidad de gastos en rendimientos del capital inmobiliario y su proporcionalidad
V1667-25
Employer-paid professional fee deemed as cash remuneration
V1611-25
Los ingresos por alquiler de una habitación en vivienda habitual tributan como rendimientos del capital inmobiliario
V1643-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Geographic mobility allowance applicable if employment office registration precedes appointment or course start
V1447-25
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