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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 40 results.
Right to refund plastic packaging tax on exports outside application area
V1486-26
Resolución de 13 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Sabadell n.º 2 a inscribir una sentencia dictada en procedimiento ordinario por la que se declara la adquisición por prescripción de parte de una porción procedente de varias fincas registrales.
BOE-A-2026-10623
Contributor can file supplementary declaration to remove 2022 reduction and apply it in 2026
V0922-26
Acquisition of property by prescriptive right is exempt from ITPAJD
V0892-26
No supplementary declarations can be filed if interest repayment does not reduce the deduction base
V0663-26
Maternity allowance arrears to be charged to the year of their due via self-assessment
V0582-26
Corrección de errores de la Resolución de 19 de enero de 2026, de la Dirección General de la Mutualidad General de Funcionarios Civiles del Estado, por la que se acuerda la extinción por prescripción de los derechos pendientes de cobro derivados de ayudas o anticipos concedidos a mutualistas entre los años 1981 y 1997 para la adquisición de su vivienda y la baja de los mismos en las cuentas del Organismo Autónomo.
BOE-A-2026-3807
Resolución de 19 de enero de 2026, de la Dirección General de la Mutualidad General de Funcionarios Civiles del Estado, por la que se acuerda la extinción por prescripción de los derechos pendientes de cobro derivados de ayudas o anticipos concedidos a mutualistas entre los años 1981 y 1997 para la adquisición de su vivienda y la baja de los mismos en las cuentas del Organismo Autónomo.
BOE-A-2026-3368
The submission date of a private document determines the legal regime and tax liability
V0306-26
Prescribes right to charge VAT to customers after exclusion from agricultural special regime
V2307-25
Maternity allowance delays to be attributed to eligible years via supplementary self-declaration
V2205-25
Land acquisition may be prescribed; contribution to gain-sharing society exempt from ITPAJD
V2051-25
Análisis de la interrupción y el cómputo del plazo de prescripción del Impuesto sobre Sucesiones ante solicitudes de prórroga
V1680-25
Plazos de prescripción para la rectificación de autoliquidaciones de IRPF y efectos de la consulta tributaria
V1608-25
Los derechos a solicitar y obtener la devolución de ingresos indebidos prescriben a los cuatro años
V1566-25
Maternity allowance arrears to be taxed in year of exigibility via self-declaration
V1335-25
Maternity allowance delays to be attributed to periods of exigibility via self-assessment
V1154-25
Tax treatment of arrears in the gender gap supplement in Personal Income Tax
V1131-25
Delays in maternity allowance must be apportioned to each year of entitlement via supplementary self-assessments
V1107-25
2024 pension arrears not subject to prescription for prior years
V0674-25
The statute of limitations on tax debt does not alter the nature of the taxable event nor the liability for the tax
V0174-25
Income from Inter-American Court human rights judgment treated as patrimonial gain
V1453-24
Cannot extend four-year period to compensate pandemic-related losses
V0581-23
I+D+i deductions not declared in 2010-2018: cannot be claimed in uns prescribed periods if generation periods are already prescribed
V1511-22
Deduction for disabled workers to be claimed in year of entitlement, not award year
V1510-22
Pensions received with delay due to non-contributor-caused reasons must be imputed to the year they were due
V0629-21
Impossible to correct VAT rates after four years from base modification
V0545-21
Posibilidad de aplicar el tratamiento especial de la DA 44ª LIRPF para compensaciones por acuerdos en participaciones preferentes
V3187-20
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
La deducción por descendientes con discapacidad es aplicable desde el 1 de enero de 2015
V1105-19
Tratamiento fiscal de la valoración de servicios gratuitos entre partes vinculadas
V1084-19
GEBI deduction allowed from IRNR taxable base
V2112-18
Plazo para solicitar la devolución de retenciones de IRPF al adquirir la condición de no residente
V2010-18
El plazo de prescripción del ITP en expedientes de dominio se computa desde la fecha del propio expediente
V0300-17
Viabilidad de la solicitud de devolución de ingresos indebidos por nulidad de la aceptación de herencia
V4718-16
IRPF retention required on dividends distributed to shareholders
V4152-16
El derecho a aplicar la normativa autonómica en el ISD está condicionado a la residencia del heredero en la UE o el EEE
V0265-16
Regularización de pensiones del extranjero sin recargos ni sanciones para ejercicios no prescritos
V2398-15
V2397-15
The exceptional provision of Law 26/2014 does not interrupt tax prescription
V1150-15
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