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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Temporary charge for rent reduction following judicial ruling
V0199-26
Tratamiento fiscal de los atrasos del complemento de maternidad/brecha de género
V0200-26
La imputación de ingresos en ventas con pagos aplazados depende de la normativa contable y la transferencia del control
V0146-26
Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion
V0113-26
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
Late triennial and sextennial payments imputed to the year of exigibility
V2598-25
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
Gain or loss from expropriation is recognised in the year of occupation
V2286-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Subsidy from vehicle scrapping counted as business income
V2193-25
Tratamiento fiscal de los atrasos del complemento de maternidad percibidos de forma retroactiva
V2205-25
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
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Solar and battery subsidies constitute taxable patrimonial gain
V2075-25
Renewable self-consumption subsidy exempt from IRPF tax
V2081-25
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
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
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
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
El gasto por provisión de indemnización por despido es deducible en el ejercicio de su devengo contable
V1733-25
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
Gain or loss is recognised in the period of delivery of the property
V1669-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
Special practice agreement payments are deductible under IRPF based on their exigibility
V1428-25
Los importes por carrera profesional tras sentencia judicial tributan como rendimientos del trabajo con reducción del 30%
V1427-25
Los salarios impagados deben imputarse al ejercicio en que eran exigibles mediante autoliquidación complementaria
V1442-25
El pago de un aval no constituye automáticamente una pérdida patrimonial, sino un derecho de crédito contra el avalado
V1452-25
Extraordinary restructuring aid taxed as income from work
V1429-25
V1430-25
Special practice agreement payments are deductible in the year they become due
V1360-25
Repayment of current subsidy reduces modules' net profit
V1379-25
Earnings are attributed to the period when due, not when received
V1365-25
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
Payment delays must be attributed to the year they were due, not the year received
V1324-25
Late unemployment benefits must be attributed to the year they were due, not the year paid
V1321-25
No reduction of 30% for vacation entitlements due to generation period less than two years
V1287-25
La indemnización por despido improcedente reconocida mediante acuerdo judicial con homologación está exenta según la LIRPF
V1279-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
Imputación temporal de los intereses de una cuenta en Alemania según su reconocimiento en la cuenta
V1246-25
Imputación de atrasos salariales y calificación de los intereses de demora en el IRPF
V1224-25
Loss cannot be recognised without meeting Article 14.2 k) requirements
V1218-25
Payment of a subsidiary liability debt results in a capital loss
V1231-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Sport and appliance subsidies count as patrimonial gains in general tax base
V1190-25
Cannot claim patrimonial loss from fraudulent crowdfunding investment
V1187-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Retentions not carried out by payer imputed to the period of rental imputation
V1177-25
When to report salary difference compensation depends on judicial or agreement basis
V1175-25
V1154-25
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