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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Compensation for jewellery theft and legal interest taxed as patrimonial gains
V1229-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Reimbursement for invalid multi-currency clause is not income, interest is capital gain
V0723-25
Compensation for truck cost overruns taxed as business income and interest as capital gains
V1745-24
Refund of amounts due to multi-currency clause nullity is not income, but interest is taxable
V0686-24
Refunds due to invalid multi-currency clauses are non-taxable, but interest and legal costs are
V0666-24
Personal injury compensation and statutory interest are exempt from Income Tax
V0440-24
Refund of interest due to revolving card nullity is non-taxable, but statutory and default interest are general income
V2286-23
Compensation interest for contract nullity must be taxed under the general tax base of Personal Income Tax (IRPF)
V1664-23
Salary arrears resulting from a judicial ruling are imputed to the year in which the resolution becomes final
V1267-23
Legal interest on salary differences taxed as capital gains and legal fees are deductible
V0702-23
Statutory interest on wage differences is taxed as a capital gain for Income Tax purposes
V0573-23
Arrears from widowhood pensions awarded by court ruling may qualify for the 30% reduction
V1803-22
Los atrasos salariales por sentencia judicial se imputan al año en que la resolución adquiere firmeza
V1228-22
La indemnización por daños económicos y sus intereses tributan como ganancias patrimoniales
V0772-22
La devolución por nulidad de cláusula multidivisa no es renta, pero los intereses y costas pueden tributar
V2217-21
La devolución de cantidades por vivienda no genera ganancia patrimonial, pero los intereses y costas pueden tributar
V1758-21
Allowances over nine months treated as income from work and interest as patrimonial gains
V0253-18
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