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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
Indemnification from a fire incident taxed in year of final judicial decision
V1352-26
Capital gain from increased justiprecio in expropriation charged to the tax period when the judicial resolution becomes final
V0987-26
Salaries from judicial rulings charged to the year of finality
V0560-26
Salaries and unused vacation pay imputed to correct tax years
V0485-26
Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final
V0258-26
Tax treatment of a liability write-off by judicial resolution depends on its accounting treatment
V0068-26
Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax
V2361-25
2023 salaries paid by FOGASA to be attributed to 2023 via supplementary self-assessment
V2202-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Salaries owed from previous years are charged to the year they became due and subject to a 15% retention
V1280-25
No reduction of 30% for vacation entitlements due to generation period less than two years
V1287-25
When to report salary difference compensation depends on judicial or agreement basis
V1175-25
Wage arrears from judicial rulings are attributed to the year the decision becomes final
V1173-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Fiscal benefits cannot be claimed for future contributions in a single deed
V0913-25
Modificación de la base imponible del IVA por resolución judicial o ejecución provisional
V0865-25
Judicial delays attributed to the 2024 exercise
V0677-25
Imputation of back pay by judicial ruling and application of the 30% reduction
V0678-25
Contributions to protected wealth of disabled persons require public document or judicial resolution
V0364-25
Salaries owed by court rulings charged to the year when the decision becomes final
V0339-25
Expenses from improper appropriation are deductible upon incurrence or accounting recordation, excluding penalties
V1180-24
Rectification of VAT due to judicial resolution of a resolving condition possible
V0563-24
Plazo for notifying a resolution after retroactive actions counted from notification of annulment
V2437-23
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Judicial resolution of a swap does not constitute a new IVA-taxable delivery
V2432-21
Dismissal compensation is charged to the year in which the judicial decision becomes final
V1940-21
Dismissal compensation not exempt if improvidence not recognised in conciliation or judicial decision
V1876-20
Dismissal compensation not exempt if improvidence not recognised in SMAC or by judicial decision
V0603-20
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
La indemnización por despido no está exenta si la improcedencia no se reconoce en el SMAC o por resolución judicial
V2158-18
Judicially recognised bonuses taxed as income from work
V0722-18
La obligación de declarar el IRPF por salarios de FOGASA depende de si se superan los límites de rentas por pluralidad de pagadores
V1363-17
Reduction of 30% not applicable for less than two-year generation period
V5330-16
Salaries are declared when due, unless amount depends on judicial resolution
V4836-16
Dismissal indemnity subject to IRPF if improvidence not recognised in conciliation or judgment
V1774-16
Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final
V0233-16
Dismissance compensation is liable to IRPF if improvidence not recognised in conciliation or judicial process
V3036-15
Payments from FOGASA for unpaid wages attributed to the year when judicial decision becomes final
V0911-14
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