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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Salaries owed by court order must be taxed in the year the decision becomes final
V5324-26
Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration
V5354-26
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Solar subsidy treated as patrimonial gain in IRPF
V5379-26
State housing aid not taxable if not an AEDE
V5377-26
Delays in gender gap supplement must be attributed to years of entitlement
V5313-26
Gain on share sale attributed to exercise of transfer registration
V5289-26
Renewable self-consumption subsidies taxed as capital gain
V5311-26
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
Loss of capital from fraud cannot be recognised if a credit right exists against an identified party
V5365-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
30% reduction allowed on mutual agreement termination compensation
V5271-26
Disbursement of disability home adaptation subsidy treated as patrimonial gain
V5341-26
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
No declaration required for exempt subsidy if income limits not exceeded
V5291-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Loss of wealth due to fraud: when a credit right exists
V5346-26
Gain from share sales can be imputed proportionally if payment period exceeds one year
V5353-26
Payment for wrongful dismissal attributed to fiscal year of judicial agreement finalisation
V5279-26
Deductibility of study expenses depends on link to economic activity
V5358-26
Special agreement practice payments deductible in IRPF according to exigibility
V5364-26
Expenses incurred before starting professional activity are not deductible
V5268-26
Energy efficiency subsidies taxed as patrimonial gain
V5282-26
Wage arrears from judicial rulings are attributed to the year when the decision becomes final
V5332-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
Receipts not capital gains; loss recognised upon loss of funds
V5388-26
Deductibility of remuneration for a non-resident administrator
V5194-26
Revenue recognition for services depends on the transfer of control and accounting accrual, not on invoicing
V5083-26
Premiums under special agreement with Social Security deductible
V1658-26
Tratamiento fiscal de una SCI francesa respecto a inmuebles en España según el Convenio
V1674-26
Land swap for future construction creates gain or loss at transfer
V1656-26
Imputación temporal del complemento económico por jubilación demorada a tanto alzado
V1638-26
Price of share sales can be estimated to calculate capital gain
V1642-26
Receipt of a subsidy without economic activity is treated as a patrimonial gain
V1623-26
Obligation to apply direct estimation to all activities after starting incompatible professional activity
V1616-26
Deductibility of laboratory costs depends on correlation with income
V1542-26
Castilla and León's 'Return Passport' aid treated as patrimonial gain
V1558-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
Retention on salary arrears to be calculated on full amount without deducting unemployment benefit
V1561-26
Imputación de rendimientos del trabajo por resolución judicial y requisitos para la reducción del 30%
V1554-26
Legal fees for dismissal defense deductible up to €300 annually
V1562-26
Solar panel subsidy under RD 477/2021 exempt from IRPF tax
V1539-26
Las indemnizaciones por despido improcedente mediante acuerdo judicial están exentas hasta ciertos límites
V1553-26
Imputación temporal de los incrementos retributivos de 2024 y 2025 según su exigibilidad
V1500-26
Non-payment of a credit does not automatically result in a patrimonial loss
V1514-26
Choice of allocation regime for long-term operations is irrevocable after declaration period
V1501-26
La indemnización por incumplimiento de cobertura social tributa como rendimiento del trabajo
V1507-26
2025 pay rise to be taxed in 2026 if paid that year
V1512-26
Gastos from withdrawn amounts must be assigned to the affected exercise if accounts have not yet been prepared
V5019-26
Subsidies from Royal Decree 477/2021 for self-consumption and renewables exempt from IRPF taxation
V1418-26
Software revenue recognised according to accounting period and progress
V5014-26
Salaries increases imputed to year of exigibility, 2024
V1348-26
Loss from judicial costs is charged in the tax period when the judgment becomes final
V1354-26
Indemnification from a fire incident taxed in year of final judicial decision
V1352-26
Salaries indexed to IPCA or contracts with retroactive effects are charged to the year they become due
V1356-26
Rental income from primary property cannot offset rent paid for second property
V1266-26
No imputation of rental income for properties under construction
V1282-26
Rents received due to buyer's breach are treated as general income
V1270-26
Capital gain from property sale is deemed upon registration of title
V1284-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
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