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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Salaries owed by court order must be taxed in the year the decision becomes final
V5324-26
Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction
V5276-26
30% reduction can be applied to irregular income from mutual agreement
V5288-26
Reduction of 30% for irregular income cannot apply to phased pension indemnification
V1564-26
Reduction of 30% for irregular earnings not applicable to fragmented payments
V1271-26
Reduction of 30% for irregular income not applicable if pension indemnity is spread across tax periods
V1003-26
Salaries and unused vacation pay imputed to correct tax years
V0485-26
30% reduction available for irregular income if not habitual
V2134-25
Tratamiento fiscal de la indemnización por despido y por daños y perjuicios de un futbolista profesional
V1711-25
Se puede aplicar la reducción del 30% por rendimientos irregulares si no se obtienen de forma habitual
V1432-25
No applicable reduction of 30% for retention bonus or non-competition pact
V1451-25
No reduction of 30% for irregular income on professional fees
V1093-25
30% reduction applicable to pension and settlement awards in different years
V0690-25
Acquisition of shares in a FCPE is deemed income in kind
V0606-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
30% reduction possible on fragmented dismissal payments under specific conditions
V1532-22
Collective dismissal indemnities have exemption limits and 30% reduction rules
V0618-20
La indemnización por mutuo acuerdo no está exenta de tributación según la LIRPF
V3208-18
Requisitos para la reducción del 30% en indemnizaciones de administradores
V3388-16
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