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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Wage arrears from judicial rulings are attributed to the year when the decision becomes final
V5332-26
Legal costs paid after a judicial judgment may be treated as a patrimonial loss
V5351-26
Costs paid after a final civil judgment can be treated as a capital loss
V1588-26
Resolución de 11 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa de la registradora de la Propiedad de Las Palmas de Gran Canaria n.º 3, de un testimonio emitido por letrada de la Administración de Justicia relativo a una sentencia firme.
BOE-A-2026-12134
Dismissal compensation claims are charged to the year when the judgment becomes final
V0984-26
Delays in a judicially recognised disability pension are charged to the year the sentence becomes final
V0428-26
Only moral damages are exempt from IRPF; lost profits are taxable as work income
V0325-26
Temporary charge for rent reduction following judicial ruling
V0199-26
Indemnification and interest charged in period of final judgment, except in deferred-price transactions
V0006-26
Indemnification arises when judicial sentence becomes final
V2499-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
Renters' repair damages and legal costs are taxable losses
V1225-25
Loss recognised on share amortisation in year of capital reduction
V1194-25
15% retention due on salary arrears from prior fiscal years
V0585-25
Procedencia de la rectificación de la base imponible por sobrecostes tras sentencias judiciales
V2445-19
Tratamiento del IVA en la condena en costas y requisitos para su deducción
V1111-16
Salaries due to dismissal nullity are imputed to the year of the final judgment
V0809-16
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