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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Companies affected by wildfires: must submit company certificates via Certific@2 to process extraordinary benefits
BOE-A-2026-16822
Maternity tax deduction applicable during months of receiving activity cessation benefits
V2272-21
Self-employed cessation of activity benefits taxed as employment income
V2109-21
Maternity tax deduction applicable during periods of receipt of inactivity benefits
V1727-21
The maternity deduction may be applied even if there is an exemption from RETA contributions
V1699-21
Temporary disability benefits and extraordinary COVID-19 aid are taxed as employment income
V1606-21
Extraordinary benefit for cessation of activity classified as employment income for Personal Income Tax
V1338-21
Extraordinary cessation of activity benefit classified as employment income for Personal Income Tax (IRPF)
V1296-21
Unemployment benefit for self-employed workers taxed as employment income
V0831-21
Unemployment benefit for self-employed workers taxed as employment income for IRPF purposes
V0811-21
Extraordinary benefit for cessation of self-employed activity taxed as employment income
V0330-21
Extraordinary benefit for self-employed cessation of activity taxed as employment income
V0099-21
V0098-21
V0101-21
Extraordinary benefit for self-employed cessation of activity is taxed as employment income
V0071-21
Exemption from RETA contributions due to COVID-19 measures is neither income nor a deductible expense for Personal Income Tax
V3132-20
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