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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
30% reduction can be applied to irregular income from mutual agreement
V5288-26
30% reduction allowed on mutual agreement termination compensation
V5271-26
Reduction of 30% for irregular income cannot apply to phased pension indemnification
V1564-26
Reduction of 30% for irregular earnings not applicable to fragmented payments
V1271-26
Resolución de 29 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad de Dolores, por la que se suspende la inscripción de un decreto de divorcio de mutuo acuerdo.
BOE-A-2026-11146
Reduction of 30% cannot apply to phased indemnifications under mutual agreement
V1089-26
No refund of tax if sale contract resolved by mutual agreement
V1022-26
Reduction of 30% for irregular income not applicable if pension indemnity is spread across tax periods
V1003-26
30% reduction possible on early retirement compensation if paid as capital
V2368-25
30% reduction for irregularity applies only if compensation paid in a single tax period
V1913-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
Monthly compensation under mutual agreement not exempt or reducible for irregularity
V1837-25
No reduction of 30% on lump-sum settlement if paid in installments
V1833-25
30% reduction allowed for lump-sum payment under mutual agreement resignation
V0738-25
30% reduction applicable to pension and settlement awards in different years
V0690-25
Mutual agreement indemnity not exempt and must be charged to a single tax period
V0587-25
30% reduction possible on mutual agreement compensation, not on pension plan supplement
V0542-25
The 30% reduction applies to severance pay, but its application to pension plan supplements is not determined in the text
V0541-25
No applicable: voluntary complement not considered irregular income
V0530-25
Possibility of applying 30% reduction to incentives with generation period exceeding two years
V0371-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
Reduction of 30% for irregular payments possible under mutual agreement if charged in one tax period
V0576-22
Mutual agreement severance pay not tax-exempt; foreign work exemption applies only to actual salary days
V3127-20
La indemnización por mutuo acuerdo no está exenta de tributación según la LIRPF
V3208-18
Early termination of a public works concession may constitute a supply subject to VAT
V0732-16
No reduction of 30% on suspension-related payments
V2339-15
Reduction of 30% not applicable if mutual agreement payment is spread across tax periods
V2316-15
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