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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 145 results.
Film financing income included in taxable base upon accounting accrual
V2605-25
Energy sustainability subsidy taxed as capital gain in IRPF, except for specific exceptions
V2591-25
Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years
V2587-25
Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
Repayment of an unjustified pension must be rectified in the year it was received
V2552-25
15% retention applies to salary arrears imputed to prior years
V2578-25
Tratamiento fiscal de los atrasos del complemento por maternidad o brecha de género
V2484-25
No imputation of rental income if property not usable
V2447-25
30% reduction possible on early retirement compensation if paid as capital
V2368-25
Rental income must be charged for a garage purchased after the main residence
V2252-25
Gain or loss from expropriation is recognised in the year of occupation
V2286-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos de forma retroactiva
V2205-25
Subsidy from vehicle scrapping counted as business income
V2193-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Loss of a deposit in a judicial auction is deemed a patrimonial loss in income tax
V2136-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
Rents from rural property rental taxed based on land ownership at any given time
V2132-25
Determinación de la sujeción al IVA y la imputación de rentas en la explotación de bienes en proindiviso
V2131-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Renewable self-consumption subsidy exempt from IRPF tax
V2081-25
Solar and battery subsidies constitute taxable patrimonial gain
V2075-25
Subsidies under Royal Decree 477/2021 not included in IRPF taxable base
V2060-25
Delays in gender pay supplement affect judicial enforcement and follow main pension regime
V2030-25
Public sector remuneration increases are imputed to the period in which they become due
V1991-25
Point redemption does not allow 30% reduction for generation period exceeding two years
V1990-25
Rental income from a roof is declared when due and subject to retention
V1908-25
La reducción del 30% por irregularidad es aplicable a la indemnización por mutuo acuerdo si se imputa en un único período impositivo
V1913-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
No imputation of rental income for urban land pending construction
V1949-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Rental income from construction properties not imputable if not usable
V1910-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
No reduction of 30% on lump-sum settlement if paid in installments
V1833-25
Imputación de atrasos del complemento de maternidad a los ejercicios de su exigibilidad
V1801-25
Enterprise pension contributions reported in model 345 according to worker attribution
V1722-25
La cesión de la explotación de un museo a un tercero mediante un canon genera derecho a la deducción del IVA
V1724-25
El gasto por provisión de indemnización por despido es deducible en el ejercicio de su devengo contable
V1733-25
La reducción del 30% del art. 18.2 LIRPF depende de que el periodo de generación sea superior a dos años
V1691-25
Los salarios de tramitación se imputan al periodo en que se concreten judicialmente y pueden aplicar la reducción del 30%
V1689-25
Rentals aid for young people taxed as patrimonial gain
V1678-25
No imputation of property rental income where right of residence is full
V1674-25
Gain or loss is recognised in the period of delivery of the property
V1669-25
Imputation of non-recoverable subsidies depends on purpose and accounting rules
V1531-25
La consolidación del pleno dominio por extinción de usufructo conlleva la obligación de tributar por la consolidación del dominio
V1440-25
Extraordinary restructuring aid taxed as income from work
V1429-25
Aplicabilidad de la reducción del 30% por rendimientos con periodo de generación superior a dos años
V1432-25
Los importes por carrera profesional tras sentencia judicial tributan como rendimientos del trabajo con reducción del 30%
V1427-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
El pago de un aval no constituye automáticamente una pérdida patrimonial, sino un derecho de crédito contra el avalado
V1452-25
V1430-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Los salarios impagados deben imputarse al ejercicio en que eran exigibles mediante autoliquidación complementaria
V1442-25
Rental income must be imputed for jointly owned property
V1409-25
Repayment of current subsidy reduces modules' net profit
V1379-25
Special practice agreement payments are deductible in the year they become due
V1360-25
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