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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
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
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
La deducción por eficiencia energética se aplica en el período impositivo en que se expide el certificado energético
V2242-25
La deducción por obras de rehabilitación energética se aplica en el período impositivo en que se expida el certificado de eficiencia energética
V2082-25
Tax residence in Spain determines taxation on worldwide income, including foreign-source income for work performed in Spain
V1995-25
La reducción del 30% por irregularidad es aplicable a la indemnización por mutuo acuerdo si se imputa en un único período impositivo
V1913-25
Can objective estimation method be resumed in 2027 after ceasing incompatible activity
V1809-25
Imputación de atrasos del complemento de maternidad a los ejercicios de su exigibilidad
V1801-25
La deducción por eficiencia energética se aplica en el período impositivo en que se expide el certificado energético posterior a las obras
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
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