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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Workers with disabilities (45%+): 10 new pathologies added to allow early retirement
BOE-A-2026-16548
Minimum disability benefit not applicable if disability grade lost after tax period end
V5393-26
Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
State and regional administrations must publish disability assessment agreements in BOE within 30 days
BOE-A-2026-9165
To claim exemption on pension plan withdrawals, contributions must be made under the special financial regime
V0902-26
30-day deadline for disability recognition in Ceuta and Melilla
BOE-A-2026-8422
Deduction for employment of disabled workers available if conditions met
V0748-26
Right to disability minimum maintained after switching from disability to retirement pension
V0430-26
VAT exemption on medical reports depends on their sanitary purpose
V2572-25
Requirements for deduction on disabled child in IRPF
V2407-25
Disability pensions taxed as employment income
V2402-25
Wheelchairs for persons with disabilities may be subject to a 10% VAT rate depending on their objective characteristics
V1942-25
El dispositivo de asistencia auditiva en montura de gafas tributará al 10% o al 4% según la discapacidad del adquirente
V1401-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Requirements to claim deduction for a disabled child
V1039-25
Deduction for spouse with disability available if conditions met
V0906-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Pensions subject to IRPF may be subject to withholding if not exempt due to absolute permanent disability or severe disability
V3116-23
Requisitos para aplicar mínimos por descendientes y discapacidad en el IRPF
V0586-19
Compatibilidad de los mínimos por descendientes y por discapacidad en el IRPF
V2128-18
Requisitos para la aplicación del mínimo por ascendiente y por discapacidad
V1863-18
Requirements for claiming minimum deductions for relatives and disability in IRPF
V0673-18
No entitlement to disability minimums or deductions if disability rate below 33%
V1966-17
Requisitos para aplicar el mínimo por ascendientes y por discapacidad en el IRPF
V1377-17
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