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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 102 results.
Wage arrears from judicial rulings are attributed to the year when the decision becomes final
V5332-26
Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction
V5276-26
Salaries owed by court order must be taxed in the year the decision becomes final
V5324-26
Imputación de rendimientos del trabajo por resolución judicial y requisitos para la reducción del 30%
V1554-26
Reduction of 30% for irregular income cannot apply to phased pension indemnification
V1564-26
30% reduction does not apply to non-competition compensation
V1351-26
30% reduction on earnings requires contract to exceed two years
V1346-26
Reduction of 30% not applicable to salary allowances, but applies to excess of wrongful dismissal payment
V1343-26
Reduction of 30% for irregular earnings not applicable to fragmented payments
V1271-26
Reduction of 30% cannot apply to phased indemnifications under mutual agreement
V1089-26
Reduction of 30% for irregular income not applicable if pension indemnity is spread across tax periods
V1003-26
Judicially recognised pension arrears may qualify for 30% IRPF reduction
V0999-26
Dismissal compensation claims are charged to the year when the judgment becomes final
V0984-26
Group insurance disability payment does not allow 30% IRPF reduction
V0581-26
Insurance agent's client compensation taxed as business income without 30% reduction
V0541-26
Economic income must be attributed to the accounting period in which it is earned, not generated
V0473-26
Delays in a judicially recognised disability pension are charged to the year the sentence becomes final
V0428-26
Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final
V0258-26
30% reduction available for irregular income if not habitual
V2134-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Impossibility of applying the 50% exemption under the Canary Islands Law to the excess of severance pay
V2101-25
30% reduction for irregularity applies only if compensation paid in a single tax period
V1913-25
30% reduction for payment irregularity applies only if income is attributed to a single tax period
V1844-25
No reduction of 30% on lump-sum settlement if paid in installments
V1833-25
Monthly compensation under mutual agreement not exempt or reducible for irregularity
V1837-25
La indemnización por despido improcedente está exenta hasta el menor de la cuantía del Estatuto de los Trabajadores o 180.000 euros
V1663-25
Se puede aplicar la reducción del 30% por rendimientos irregulares si no se obtienen de forma habitual
V1432-25
Professional career payment arrears taxed in year of judgment, with 30% reduction
V1427-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
No reduction of 30% for vacation entitlements due to generation period less than two years
V1287-25
Uruguayan pension refunds taxed as income from work in Spain
V1273-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Enhanced severance pay is subject to IRPF and not exempt
V1066-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Delays in professional career are charged to the year when the administrative decision makes them due
V1055-25
Pensions from collective insurance deemed income from employment, no 30% reduction
V0819-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
Judicial delays attributed to the 2024 exercise
V0677-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
Mutual agreement indemnity not exempt and must be charged to a single tax period
V0587-25
No applicable: voluntary complement not considered irregular income
V0530-25
Professional indemnity payment taxed as business income
V0301-25
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
The 30% reduction cannot be applied to a lump-sum payment from a collective insurance policy
V0028-25
30% reduction under art. 18.2 LIRPF not applicable to global settlement indemnity
V1964-24
30% reduction applicable when calculating retention on excess severance pay
V3183-23
Statutory severance exemption capped at 180,000 euros
V1152-23
Reduction of 30% for irregular payments possible under mutual agreement if charged in one tax period
V0576-22
Temporary indemnity for eurodeputies is income from work, not subject to article 18 reduction
V2728-21
Dismissal compensation exempt up to unjust dismissal limit and €180,000
V2615-21
V2559-21
Delays over three-year periods are charged in the period when the administrative decision makes them due
V0916-21
Delays over three-year periods are charged in the year the administrative decision makes them due
V0809-21
Dismissal compensation not exempt if improvidence not recognised in conciliation or judicial decision
V1876-20
Payment for collective dismissal exempt up to Workers' Statute or €180,000 limit
V0771-20
Los rendimientos de seguros de vida contratados antes de 1995 tributan como capital mobiliario y pueden aplicar la reducción de la DT 4ª
V2371-19
Cash settlements from early exercise of share options considered full earnings from employment
V1355-19
Inability to apply 30% work income reduction for generation periods over two years if previously applied in prior five tax periods
V0108-19
La indemnización por despido no está exenta si la improcedencia no se reconoce en el SMAC o por resolución judicial
V2158-18
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