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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Disability pensions taxed as employment income
V2402-25
Reduction cannot apply if activity continues after permanent disability
V2124-25
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
Absolute permanent disability pension exempt from IRPF
V1263-25
Disability pensions may be exempt if absolute or severe incapacity
V1248-25
Disability pensions exempt from IRPF regardless of payer
V1222-25
Income from a permanent disability insurance claim may be exempt from income tax
V1223-25
Increase in disability-related deductible expenses requires status as an external worker
V1062-25
La exención de IRPF en pensiones por incapacidad depende de la calificación del grado de incapacidad
V1036-25
Tratamiento fiscal de las pensiones de incapacidad percibidas del extranjero
V1075-25
Disability permanent absolute benefits exempt from IRPF
V1078-25
Pension of absolute permanent incapacity not to be counted as income
V1101-25
La exención de la pensión por incapacidad permanente depende de que la resolución especifique la inhabilitación para toda profesión u oficio
V1035-25
La exención de IRPF en pensiones por incapacidad depende de la calificación de la incapacidad como absoluta
V1034-25
No retention of 30% allowed on absolute disability pension
V0944-25
Inapplicability of disability minimum in 2024 IRPF declaration
V0915-25
Exención en el IRPF de las pensiones por incapacidad permanente absoluta del régimen de clases pasivas
V0903-25
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
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
Retirement is a contingency distinct from disability for the purpose of calculating the period for the 40% reduction
V0105-25
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