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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Repayment of an unjustified pension must be rectified in the year it was received
V2552-25
IVA refund possible for wheelchairs if disability certificate has retroactive effects
V1693-25
Plazos de prescripción para la rectificación de autoliquidaciones de IRPF y efectos de la consulta tributaria
V1608-25
Judicial transaction may be deemed donation if there is renunciation with intent of generosity
V0857-25
Si la obra queda sin efecto, el proveedor debe rectificar la base imponible del IVA y reintegrar la cuota al cliente
V1347-24
IVA quotas can be corrected after price changes by court order, subject to procedure limits
V3003-23
Bond yield calculated in original currency and converted to euros
V1434-23
Repayment of wrongly withheld taxes via correction of self-declaration
V1097-23
Exemption from retention applies from certificate delivery to tenant
V1374-21
Obligación de rectificar el IVA repercutido indebidamente cuando procedía la inversión del sujeto pasivo
V0218-21
No obligation to declare IRPF if work income below 22,000 euros under certain conditions
V3200-20
Posibilidad de optar entre dos métodos para rectificar el IVA repercutido indebidamente por error en la aplicación de la inversión del sujeto pasivo
V0297-20
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
Disability vehicle tax exemption no reapplication needed if circumstances unchanged unless original decision sets a time limit
V1603-18
Cannot apply lower retention rate to offset prior over-withholdings
V2658-15
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