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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Pay for children's schools and universities deemed as species income
V0240-26
The restriction on share delivery by professional category prevents the application of the 12,000 euro exemption
V1992-25
Specified remuneration for vehicle use in renting based on new vehicle market value
V0432-25
No age limit set for workers' descendants' disease insurance exemption
V0288-25
Three-year period for exempt shares starts from date of delivery
V0302-25
Digital artist with NFTs: deductibility of minting costs, premises amortisation, tax treatment of airdrops and staking in IRPF
V2388-24
Mobile rental and flat rates may be in kind or cash remuneration depending on nature and agreement
V1387-24
Possibility of applying 12,000 euro exemption for share issuance to active employees
V0008-24
Tratamiento fiscal de las indemnizaciones por despido colectivo y las aportaciones a planes de pensiones y seguros
V0826-23
Share distribution exemption requires identical terms for all workers
V0221-23
Share exemption requires three-year holding period with no exceptions for sales
V2028-21
Company must ensure meal cards comply with requirements to avoid cash benefits
V1923-21
Meal vouchers for remote workers may be exempt from IRPF up to €11 per day
V1035-21
Dismissal compensation exempt up to Workers' Statute or €180,000 limit
V0445-20
Exemption of 12,000 euros not applicable if share award not offered to all workers
V2249-17
Share issuance to employees may be subject to IRPF retention if exemption conditions are not met
V4357-16
Share issuance via stock options may be tax-exempt up to €12,000 annually
V1742-15
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