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No declaration required for exempt subsidy if income limits not exceeded
V5291-26
Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually
V5347-26
No obligation to declare IRPF if pension contributions not exercised
V5342-26
Tax declaration obligation depends on income thresholds or double taxation relief claim
V5312-26
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
Tax declaration required if assets exceed 2 million euros
V5167-26
Fiduciary compensation bodies are VAT and corporate tax payers
V5022-26
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
No obligation to file tax return if income below legal thresholds
V1117-26
Claiming two Social Security pensions does not imply two payers
V1132-26
No obligation to file IRPF if earnings and other income do not exceed legal limits
V1083-26
No obligation to file tax return if income thresholds not exceeded
V1082-26
No mandatory IRPF declaration if earnings from two ministries and SEPE are below 22,000 euros
V0717-26
40% reduction in pension plan withdrawals depends on contingency date
V0670-26
Child with disability not obliged to file IRPF if only receives protected estate contributions
V0566-26
Tax declaration obligation depends on exceeding income thresholds
V0269-26
Rents from protected assets are taxable in the taxpayer's personal income tax
V0044-26
No obligation to declare foreign earnings from overseas work
V2342-25
A child is not obliged to declare IRPF if income is below legal thresholds
V2189-25
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
Children liable to declare may join family tax unit
V2146-25
Spouse of Beckham regime taxpayer must submit form 151
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
Minimum for descendants applicable if daughter's income below 1,800 euros
V1445-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
Foreign work earnings may be exempt from Spanish personal income tax
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
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
IRPF non-filing threshold reduced to €15,876 for non-resident pensioner
V1120-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
Exemption of capital gains from the sale of primary residence for persons with severe or major dependency
V0920-25
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
Online bingo prizes must be declared in IRPF if over €1,000
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
Non-resident pensioner with French pension below 1,500 euros not required to declare IRPF
V2200-24
Threshold of 22,000€ for IRPF declaration applies to gross earnings without reduction
V1749-24
Possibility of applying foreign work exemption on salary and relocation allowances
V1511-24
Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria
V1501-24
Sale of a foreign inheritance share may trigger taxable capital gain
V0632-24
Pension during the year creates two payers for IRPF
V0119-24
IRPF non-declaration threshold drops to 14,000 euros with two or more payers
V3208-23
Late self-declaration of IRPF for refund may be penalisable
V2852-23
22,000 euro limit for exemption from filing an Income Tax return when employment income is derived from multiple payers and the second payer does not exceed 1,500 euros
V2278-23
Obligation to file IRPF if receiving pension from a non-resident non-withholding payer
V2251-23
No obligation to file succession declaration if France's double taxation treaty applies
V1814-23
No obligation to file succession tax return if double taxation treaty applies
V1815-23
No obligation to declare IRPF if not a Spanish tax resident
V0037-23
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