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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 62 results.
Correction needed for 2023 tax return to claim energy efficiency rehabilitation deduction
V5302-26
Receipts not capital gains; loss recognised upon loss of funds
V5388-26
Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it
V5218-26
Life and home insurance premiums may count in home ownership investment deduction under certain conditions
V1645-26
Reimbursement of received subsidy must be handled via correction of self-declaration
V1118-26
The taxable base for property transfers will be the reference value or the highest of other amounts
V1108-26
Maternity leave delays can be declared via supplementary self-declaration or correction based on net result
V1061-26
Repayment of an unjustified pension must be rectified in the year it was received
V2552-25
Retenedor may request refund of wrongly paid retention via self-declaration correction
V2285-25
To claim paragraph 3 deduction in 2024, a 2023 rehabilitation deduction must be rectified
V2078-25
Filing model 100 instead of 151 does not constitute withdrawal from the special regime
V1921-25
The taxable base of immovable property transfer shall be the cadastral reference value or the higher of the declared amounts
V1890-25
Plazos de prescripción para la rectificación de autoliquidaciones de IRPF y efectos de la consulta tributaria
V1608-25
The energy efficiency deduction is applied in the tax period in which the energy certificate following the works is issued
V1390-25
Repayment of unlawful productivity supplement must be corrected in the year it was received
V1186-25
Pension of absolute permanent incapacity not to be counted as income
V1101-25
Validity of recycling certificates depends on tax authorities' assessment of evidence
V0926-25
Judicial transaction may be deemed donation if there is renunciation with intent of generosity
V0857-25
Imposable amount to be based on reference value if higher than maximum sale price
V0435-25
Procedure for the regularization of the IVPEE upon receipt of invoices or production data subsequent to the installment payment deadline
V0024-25
Large family status can be proven by other means for IRPF tax relief
V2361-24
No se puede cambiar de tributación individual a conjunta en declaraciones complementarias por desconocimiento
V2063-24
No capital gain exists if the compensation for construction defects is allocated entirely to repairs
V1836-24
Si procede la deducción del apartado 3, no se puede aplicar la del apartado 2 por la misma obra; se debe rectificar el ejercicio anterior
V1773-24
Repayment of unemployment benefits unduly received in 2021 should not be declared in the 2023 Personal Income Tax return
V0982-24
Se pueden rectificar las autoliquidaciones para aplicar amortizaciones y bajas de inmuebles con valor fiscal distinto al contable
V0321-24
La devolución de pensiones percibidas indebidamente debe rectificarse en el ejercicio en que se declararon
V3286-23
Se puede rectificar la autoliquidación del IRPF 2021 para aplicar la deducción por eficiencia energética, si se cumplen los requisitos
V3186-23
La devolución de prestaciones percibidas indebidamente debe imputarse al ejercicio en que se declararon como ingresos
V3015-23
Rectification of Personal Income Tax and Savings and Investment Tax may be requested following the reimbursement of excess late payment interest received
V2988-23
Cannot claim full foreign tax deduction if payment is deferred
V2940-23
Se puede solicitar la exención por reinversión en vivienda habitual tras un divorcio si se cumplen los requisitos
V2561-23
El reintegro de costes de formación por incumplir un pacto de permanencia no tributa si no se incluyó previamente como rendimiento del trabajo
V1739-23
La devolución de prestaciones por desempleo percibidas indebidamente se imputa al ejercicio en que se percibieron
V1743-23
Se puede rectificar el IRPF de ejercicios anteriores por la devolución de pensiones percibidas indebidamente
V1248-23
Se puede solicitar la reducción por discapacidad en el Impuesto sobre Sucesiones si se acredita su preexistencia
V1216-23
Repayment of wrongly withheld taxes via correction of self-declaration
V1097-23
Deduction for rental of habitual residence possible if conditions met before 2015
V1277-22
Dismissal compensation may be exempt up to the lower of the Workers' Statute amount or €180,000
V0020-22
Rectification procedure is not a review procedure
V2588-21
Dismissal compensation exempt up to Workers' Statute or €180,000 limit
V1545-21
No obligation to declare IRPF if work income below 22,000 euros under certain conditions
V3200-20
Statutory severance pay exempt up to Workers' Statute or €180,000 limit
V2054-20
La indemnización por despido colectivo está exenta según los límites del Estatuto de los Trabajadores o hasta 180.000 euros, según el menor de ambos
V2550-19
La indemnización por despido colectivo está exenta hasta el límite del Estatuto de los Trabajadores o 180.000 euros
V2547-19
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
La indemnización por despido colectivo está exenta hasta el menor de la cuantía del Estatuto de los Trabajadores o 180.000 euros
V1672-19
La deducción por descendientes con discapacidad es aplicable desde el 1 de enero de 2015
V1105-19
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
Tratamiento fiscal de las indemnizaciones por despido colectivo y pagos para convenios especiales con la Seguridad Social
V2912-18
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
Option for displaced workers regime cannot be amended after Model 150 submission
V1281-18
Possibility of applying minimum for descendants via economic dependency or cohabitation
V3189-17
Imputación de rentas por cesión gratuita de inmuebles y tratamiento de pérdidas patrimoniales por créditos incobrables
V0714-17
Posibilidad de rectificar la autoliquidación del Impuesto sobre Sociedades para aplicar la deducción por doble imposición interna
V0170-17
Tratamiento fiscal de las remuneraciones del personal de la Embajada de Turquía según su residencia y nacionalidad
V4925-16
Viabilidad de la solicitud de devolución de ingresos indebidos por nulidad de la aceptación de herencia
V4718-16
Tratamiento fiscal de las rentas de un profesor en EE. UU. según su residencia fiscal
V0407-16
Imposibilidad de aplicar la deducción por contratación de personas con discapacidad en 2012 y 2014 según la normativa vigente
V3139-15
Posibilidad de aplicar deducciones no practicadas en ejercicios anteriores en las liquidaciones sucesivas
V2714-15
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