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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 94 results.
Salaries owed must be attributed to the year they were due, not when received
V5383-26
Correction needed for 2023 tax return to claim energy efficiency rehabilitation deduction
V5302-26
Energy efficiency deduction applied in year certificate issued
V5265-26
Duplicated return of penal deposits constitutes capital gain in general tax base
V5317-26
45% deduction for donations possible if amounts remain equal or increase
V1621-26
La deducción por eficiencia energética se aplica en el período impositivo en que se expide el certificado energético
V1528-26
Residency in an Autonomous Community is a factual issue to be proven with valid evidence
V1169-26
Energy efficiency deduction applies in year certificate issued
V1186-26
Orden HAC/484/2026, de 14 de mayo, por la que se modifican para el período impositivo 2025 los índices de rendimiento neto aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.
BOE-A-2026-10667
Voluntary termination of employment to start a new activity does not exclude special regime
V0565-26
Cannot carry forward excess energy rehabilitation deduction beyond integral quota
V0588-26
Out-of-court personal injury compensation not exempt from IRPF
V0526-26
Income from improper work payments must be declared in the year received
V0220-26
Losses not inheritable or compensable from deceased
V2610-25
15% retention applies to salary arrears imputed to prior years
V2578-25
30% reduction possible on early retirement compensation if paid as capital
V2368-25
Energy efficiency deduction applies in year certificate issued, upon registration
V2242-25
Deduction for energy rehabilitation works applies in year certificate issued
V2082-25
Tax residence in Spain determines taxation on worldwide income, including foreign-source income for work performed in Spain
V1995-25
30% reduction for irregularity applies only if compensation paid in a single tax period
V1913-25
Complementary self-declarations required for IRPF due to maternity allowance delays
V1801-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
The energy efficiency deduction is applied in the tax period in which the energy certificate following the works is issued
V1390-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Residence determined by duration of stay or centre of interests
V0886-25
El devengo del IBI se produce el primer día del período impositivo
V0794-25
2024 pension arrears not subject to prescription for prior years
V0674-25
0.5% pay rise linked to 2023 GDP growth to be taxed in 2024
V0676-25
Salaries in arrears are charged to the year in which they became due
V0243-25
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
EHA/2027/2007 not applicable to bank transfers for IRPF refunds
V0743-24
Tax residency determined by full natural year, not partial periods
V0384-23
One annual form required for IRPF, VAT and third-party transactions
V0060-23
Tax period in Spain coincides with the natural year, regardless of origin country's fiscal cycle
V0355-22
Requirements for the special tax regime for non-residents
V2081-21
A 2020 performance bonus must be charged to the tax period when due (2021)
V2029-21
Imputation of rental income calculated as a percentage of cadastral value
V1761-21
Capital gains imputation: from deceased to pending inheritance
V1614-21
Death of taxpayer creates shorter tax period, shifting obligations to heirs
V0346-21
Fiscal residency determined by presence of over 183 days or economic interest centre
V0195-21
Retention rate in temporary contracts may increase via regularization mechanism
V0029-21
Cannot apply special regime if resident in Spain in previous 10 tax periods
V3410-20
Tax residency determined by physical presence, economic activities or double taxation treaties
V3202-20
Capital gain or loss from selling inherited property attributed to heirs and beneficiaries
V2879-20
Exemption from IAE applies for first two tax periods upon business start
V2571-20
Residence tax determined by presence or economic activities; exemption requires habitual home and reinvestment
V2045-20
Rental income attributed to deceased or heirs depending on timing
V0902-20
Tax exemption for business start covers two fiscal periods, requiring registration in December of the second year
V0176-20
30% reduction under Article 18.2 of the LIRPF requires imputation in a single tax period
V3473-19
Determinación de la residencia fiscal y aplicación del Convenio Hispano-Dominicano ante conflicto de residencia
V3419-19
No obligation to declare IRPF if earnings below 22,000 euros
V2833-19
The special tax regime under Article 93 of the LIRPF does not apply if fiscal residence in Spain is not acquired in the reference tax period
V2201-19
Fractionalised collective dismissal compensation is taxable when the total exceeds the exemption threshold
V1445-19
Residence determined by permanence or centre of interests, not registration
V1159-19
Inability to apply 30% work income reduction for generation periods over two years if previously applied in prior five tax periods
V0108-19
El límite de 600.000 euros anuales de retribuciones previsibles es condición para el régimen especial de trabajadores desplazados
V2729-18
Temporary absences count when determining residence in Ceuta
V2194-18
Los funcionarios de la Unión Europea pueden conservar su domicilio fiscal original si se trasladan por sus funciones
V2184-18
Must file IRPF if fiscal residence changes to a tax haven
V2125-18
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