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French spousal allowance taxed solely in Spain as income from work
V2417-25
El rescate de un plan de pensiones se considera rendimiento del trabajo y debe integrarse en la base imponible
V2189-25
Tax treatment of RETA contributions paid by mutual during temporary disability
V2072-25
Remuneration for the role of executor generally considered as income from work
V1877-25
Dismissance compensation not tax-exempt as income from work with 30% reduction
V1836-25
Exemption applies to severance pay up to wrongful dismissal limit
V1835-25
75% of Banco Mutuality pension deemed as income from work
V1599-25
Carried interest from venture capital funds may be taxed as income from employment under certain requirements
V1541-25
Disability pension taxed under IRPF despite maternity leave benefits
V1359-25
Master expenses reimbursed by court order treated as wage income
V1283-25
Unemployment benefit does not qualify for exemption or 30% reduction
V1281-25
Paid lactation leave accrued in full-time shifts must be taxed as income from employment
V1251-25
Las retribuciones por el permiso de lactancia de los funcionarios públicos no están incluidas en la exención del IRPF
V1210-25
Only moral damages are exempt from IRPF; lost profits are taxed as work income
V1195-25
La indemnización por despido es exenta en IRPF hasta el límite legal, pero la mejora indemnizatoria tributa como rendimiento del trabajo
V1066-25
Improvement of unfair dismissal compensation is subject to IRPF and may be reduced by 30%
V1092-25
Pension of absolute permanent incapacity not to be counted as income
V1101-25
Earnings from availability of special availability reservists classified as work income
V1109-25
75% integration of earnings from contributions to mutualities (1970–1978) under specific conditions
V0955-25
Damages morale exempt in IRPF, but lost profits taxed as work income
V0905-25
La indemnización por salarios dejados de percibir tributa como rendimiento del trabajo y no está exenta
V0888-25
Social mutualities' benefits taxed as income from work
V0816-25
Exercise of a share sale option may be treated as income from work and capital gain
V0789-25
Compensation for economic damages is taxed as income from employment
V0780-25
La prestación de un seguro colectivo que instrumenta compromisos por pensiones se considera rendimiento del trabajo
V0760-25
Acquisition of shares in a FCPE is deemed income in kind
V0606-25
La indemnización por despido objetivo está exenta hasta el límite del despido improcedente y 180.000 euros
V0538-25
Moral damages compensation is tax-exempt, material damages are taxable
V0491-25
Disability compensation from a collective insurance policy is taxed as employment income without reduction
V0204-25
Dismissal compensation exempt up to unfair dismissal limit and 180,000 euros
V0037-25
Dismissal compensation exempt up to unjust dismissal amount and 180,000 euros
V0010-25
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