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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 53 results.
Wage arrears from judicial rulings are attributed to the year when the decision becomes final
V5332-26
Salaries owed by court order must be taxed in the year the decision becomes final
V5324-26
Resolución de 10 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Vera a inscribir el testimonio de una sentencia judicial.
BOE-A-2026-13173
Judicially recognised salary difference deemed taxable income
V1275-26
Resolución de 16 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Valladolid n.º 1 a inscribir una sentencia judicial.
BOE-A-2026-10571
Judicially recognised pension arrears may qualify for 30% IRPF reduction
V0999-26
Acquisition of property by prescriptive right is exempt from ITPAJD
V0892-26
Salaries and unused vacation pay imputed to correct tax years
V0485-26
Business contributions by judicial decision are charged to the year when the decision becomes final
V0373-26
Resolución de 21 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Madrid n.º 12, por la que se suspende la inscripción de un derecho de uso sobre la vivienda habitual en virtud de sentencia judicial.
BOE-A-2026-3782
Only moral damages are exempt from IRPF; lost earnings are treated as work income
V0323-26
Salaries owed by judicial ruling must be imputed to the exercise in which the decision becomes final
V0258-26
Temporary charge for rent reduction following judicial ruling
V0199-26
15% retention applies to salary arrears imputed to prior years
V2578-25
Indemnification arises when judicial sentence becomes final
V2499-25
Price increase by judicial ruling under rebus sic stantibus subject to VAT
V2448-25
Judicial amounts imputed to the year when the decision becomes final
V2135-25
Wages differences are charged to the year when the judicial decision becomes final
V2099-25
Professional career payment arrears taxed in year of judgment, with 30% reduction
V1427-25
Master expenses reimbursed by court order treated as wage income
V1283-25
Loss recognised on share amortisation in year of capital reduction
V1194-25
When to report salary difference compensation depends on judicial or agreement basis
V1175-25
Repayment of unlawful productivity supplement must be corrected in the year it was received
V1186-25
Judicial arrears may qualify for 30% reduction if generation period exceeds two years
V1155-25
Salaries imputed to year of judgment finality; interest treated as patrimonial gain
V1157-25
Posibilidad de rectificar la base imponible y cuotas de IVA tras sentencia judicial por cláusula rebus sic stantibus
V1072-25
Wages owed by court judgment must be attributed to the exercise in which the decision becomes final
V1069-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
Judicial indemnity interest taxed as patrimonial gain
V0729-25
Revocation of NIF does not bar notary authorisations or land registrations in execution of a judicial sentence
V0691-25
Judicial delays attributed to the 2024 exercise
V0677-25
Delays in professional career recognition are charged to the period of administrative resolution exigibility
V0628-25
Imputation of maternity allowance arrears by judicial sentence and possibility of a 30% reduction
V0461-25
Compensation for lost earnings after a traffic accident judgment is exempt from income tax
V0350-25
Salaries owed by court rulings charged to the year when the decision becomes final
V0339-25
Salaries and interest penalties taxable in years of exigibility
V0290-25
Salaries and late interest imputed to the year they became due
V0242-25
Recognition of ownership by judicial sentence is taxed as documented legal acts, not as property transfers
V0116-25
Threshold of 22,000€ for IRPF declaration applies to gross earnings without reduction
V1749-24
IVA quotas can be corrected after price changes by court order, subject to procedure limits
V3003-23
Loss can be recognised when concursal agreement becomes effective
V1226-22
Judicial resolution of a swap does not constitute a new IVA-taxable delivery
V2432-21
Impossible to correct VAT rates after four years from base modification
V0545-21
Pensions from collective agreements for permanent disability not IRPF exempt
V2549-19
Failure to collect a loan does not automatically create a patrimonial loss
V2211-19
Civil liability indemnity not to be included in annual declaration of third-party transactions
V0233-19
Judicially recognised bonuses taxed as income from work
V0722-18
Allowances over nine months treated as income from work and interest as patrimonial gains
V0253-18
Dismissance compensation from an ERE may be exempt without the 180,000 euro cap
V1532-17
Reduction of 30% not applicable for less than two-year generation period
V5330-16
Increase in compensation for forced expropriation after death subject to Inheritance Tax
V3337-16
Profit on instalment sales recognised when claims become enforceable, even after judicial waiting periods
V2508-16
International double taxation deduction requires foreign tax assessment to be finally settled
V1976-14
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