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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Permanent Disability: DGT doctrinal evolution
evolution::incapacidad-permanente
Resolución de 2 de septiembre de 2026, de la Secretaría General Técnica, por la que se publica el Convenio entre el Instituto Nacional de la Seguridad Social, la Universidad de Alcalá y la Sociedad Española de Neurología, para la revisión de la quinta edición del manual de tiempos óptimos de incapacidad temporal.
BOE-A-2026-19193
Resolución de 2 de septiembre de 2026, de la Secretaría General Técnica, por la que se publica el Convenio entre el Instituto Nacional de la Seguridad Social, la Universidad de Alcalá y la Sociedad Española de Nefrología, para la revisión de la quinta edición del manual de tiempos óptimos de incapacidad temporal.
BOE-A-2026-19112
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
Mutual insurance companies: conditions to increase temporary disability management coefficients to 0.07 or 0.033
BOE-A-2026-15563
Increased contributions allowed to pension plans for disabled individuals
V5166-26
To claim the 4% VAT on vehicle purchase, prior recognition from AEAT is required
V5106-26
Resolución de 28 de mayo de 2026, de la Secretaría de Estado de la Seguridad Social y Pensiones, por la que se crea un segundo equipo de valoración de incapacidades en la Dirección Provincial del Instituto Nacional de la Seguridad Social de Murcia.
BOE-A-2026-12603
Increase in disability expenses requires active worker status
V1314-26
Taxi licence sale does not allow disability reduction if activity continues
V1093-26
Whether a non-contributory disability pension qualifies for exemption to apply minimums for dependents
V1084-26
Resolución de 31 de marzo de 2026, de la Secretaría General Técnica, por la que se publica el Convenio entre el Instituto Nacional de la Seguridad Social, la Comunidad Autónoma de Cantabria, las Mutuas Colaboradoras con la Seguridad Social y la Asociación de Mutuas de Accidentes de Trabajo y Enfermedades Profesionales, para la mejora en la gestión de la incapacidad temporal y de asistencia sanitaria.
BOE-A-2026-7963
Disability exemption requires severe or significant dependency
V0707-26
4% VAT rate available for vehicle purchase with prior AEAT approval
V0704-26
Pensions-related insurance benefits taxed as employment income
V0694-26
Resolución de 16 de marzo de 2026, de la Secretaría General Técnica, por la que se publica el Convenio entre el Instituto Nacional de la Seguridad Social, la Comunidad Autónoma de Castilla-La Mancha, las Mutuas Colaboradoras con la Seguridad Social y la Asociación de Mutuas de Accidentes de Trabajo Y Enfermedades Profesionales, para la mejora en la gestión de la Incapacidad Temporal y de Asistencia Sanitaria.
BOE-A-2026-6865
Life insurance payout taxed under Inheritance and Gifts Tax if policyholder differs from beneficiary
V0613-26
Group insurance disability payment does not allow 30% IRPF reduction
V0581-26
Delays in a judicially recognised disability pension are charged to the year the sentence becomes final
V0428-26
Right to disability minimum maintained after switching from disability to retirement pension
V0430-26
Guardia Civil staff: 3 months to adapt to temporary incapacity management
BOE-A-2026-2726
Resolución de 20 de enero de 2026, de la Secretaría de Estado de la Seguridad Social y Pensiones, por la que se crea un tercer y un cuarto equipo de valoración de incapacidades en la Dirección Provincial del Instituto Nacional de la Seguridad Social de Valencia.
BOE-A-2026-2462
40% reduction possible on pension plans if taken before 2028
V0157-26
Life insurance payout for absolute and permanent disability considered capital income
V2573-25
Disability pensions taxed as employment income
V2402-25
Life insurance payout for absolute and permanent disability treated as capital gains
V2235-25
Reduction cannot apply if activity continues after permanent disability
V2124-25
Tax treatment of RETA contributions paid by mutual during temporary disability
V2072-25
Minimum for dependents not applicable if daughter's non-contributory pension exceeds 8,000 euros net income
V1871-25
Exemption not applicable if residence ends more than two years ago
V1885-25
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
Grade II dependency does not establish disability status for IRPF
V1370-25
Pension for disability under passive regime exempt from IRPF if absolute incapacity is proven
V1375-25
Disability pension taxed under IRPF despite maternity leave benefits
V1359-25
Exemption from IRPF does not apply to insurance payouts covering risks other than accidents
V1282-25
Disability pensions may be exempt if absolute or severe incapacity
V1248-25
Absolute permanent disability pension exempt from IRPF
V1263-25
Income from a permanent disability insurance claim may be exempt from income tax
V1223-25
Disability pensions exempt from IRPF regardless of payer
V1222-25
Pension of permanent disability not IRPF-exempt if does not fully incapacitate for any profession or trade
V1035-25
Exemption for disability cannot be applied if pension contributions were made under general regime
V1063-25
Increase in disability-related deductible expenses requires status as an external worker
V1062-25
Foreign disability pensions may be exempt in Spain if specific conditions met
V1075-25
Disability permanent absolute benefits exempt from IRPF
V1078-25
Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance
V1095-25
Pension of absolute permanent incapacity not to be counted as income
V1101-25
Pension for permanent disability not IRPF-exempt without proof of absolute incapacity
V1036-25
Initial disability pension taxable if not classified as absolute incapacity
V1034-25
El salario es inembargable hasta el importe del SMI, independientemente de si el trabajador está en situación de incapacidad temporal
V1015-25
Pensions for passive classes exempt from IRPF if absolute incapacity arises after retirement
V0940-25
No retention of 30% allowed on absolute disability pension
V0944-25
Inapplicability of disability minimum in 2024 IRPF declaration
V0915-25
Benefits for professional temporary disability of unpaid interns are subject to taxation under Personal Income Tax (IRPF)
V0897-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
Pension for absolute permanent incapacity in passive classes is IRPF-exempt
V0903-25
Belgian disability pension may be exempt in Spain if conditions met
V0625-25
Requirements for reducing capital gain from taxi licence transfer
V0523-25
No retroactive refund of IRPF withholdings on passive pension after aggravation
V0465-25
Insurance disability payout income must be attributed to the period when the compensation becomes due
V0365-25
Exemption for disability does not apply if pension plan established under general regime
V0287-25
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