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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
No obligation to declare foreign earnings from overseas work
V2342-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
El rescate de un plan de pensiones se considera rendimiento del trabajo y debe integrarse en la base imponible
V2189-25
Children liable to declare may join family tax unit
V2146-25
El cónyuge acogido al régimen especial de la Ley Beckham debe presentar la declaración correspondiente
V1852-25
La indemnización por despido improcedente está exenta hasta el menor de la cuantía del Estatuto de los Trabajadores o 180.000 euros
V1663-25
Lottery prizes deemed capital gains; €300 threshold applies to advance payment obligation
V1612-25
No obligation to declare cash holdings below thresholds
V1563-25
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
La obligación de declarar de un hijo depende de sus ingresos anuales y el tipo de rentas
V1445-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
La exención de rendimientos del trabajo en el extranjero puede eximir de la obligación de declarar el IRPF
V1271-25
Posibilidad de aplicar la deducción por inversión en vivienda habitual si no se practicó antes de 2013 por falta de cuota o de obligación de declarar
V1245-25
Filing IRPF for Minimum Vital Income is not a tax obligation
V1241-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
TGSS and INSS are considered separate payers due to their legal personality
V1132-25
El límite para no declarar el IRPF puede reducirse a 15.876 euros si se perciben rendimientos del trabajo de más de un pagador
V1120-25
Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded
V1114-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
Exención de la ganancia patrimonial por venta de vivienda habitual para personas con dependencia severa o gran dependencia
V0920-25
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
Obligation to declare patrimonial gain from sale of inherited property, regardless of subsequent donation
V0877-25
Imputation of patrimonial losses from uncollected credits in insolvency proceedings
V0669-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Los premios de bingo online tributan como ganancias patrimoniales y pueden obligar a declarar si se superan los límites legales
V0484-25
The obligation to file an IRPF or IRNR tax return depends on the determination of tax residence in Spain
V0160-25
Obligation to declare Personal Income Tax on pension plan benefits according to the limits of Article 96 of the LIRPF
V0123-25
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