Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.

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MEDIUM
Tax

To apply reduced tax rate for emerging companies in a consolidated group, the group or each company must meet requirements

V5118-26

LOW
Tax

Surface discrepancy up to 10% avoids need for Article 199 procedure

BOE-A-2026-14294

LOW
Tax

Resolución de 24 de marzo de 2026, 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 Alcázar de San Juan n.º 2, por la que se suspende el cambio de número de policía e incorporación de referencia catastral de una finca en virtud de certificación del acta de adjudicación de bienes mediante subasta.

BOE-A-2026-14316

LOW
Tax

Registradores must register cadastral graphical representation after completing article 199 of the Mortgage Law procedure

BOE-A-2026-13179

LOW
Tax

Claimants with over-capacity: 3 months to appeal registration denial

BOE-A-2026-12847

IN FORCE TODAY
LOW
Tax

Resolución de 3 de febrero de 2026, 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 Conil de la Frontera, por la que se deniega la expedición de certificación registral de determinadas fincas, solicitada en relación con una investigación universitaria.

BOE-A-2026-12249

MEDIUM
Tax

Municipal name change to Valencian: 30 days to publish new designation

BOE-A-2026-11691

LOW
Tax

Resolución de 20 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Callosa de Segura, por la que se deniega la expedición de certificación literal del historial registral de una finca de dicho término municipal.

BOE-A-2026-11122

MEDIUM
Tax

IVA due at time of placing goods at customer's disposal

V1119-26

LOW
Tax

Resolución de 8 de mayo de 2026, de la Dirección General del Servicio Público de Empleo Estatal, por la que se establece el proceso de autoevaluación y certificación de la formación en materia preventiva realizada por las personas trabajadoras en el ámbito de la relación laboral de carácter especial del servicio del hogar familiar.

BOE-A-2026-10584

MEDIUM
Tax

Victim associations: 30-day deadline to apply for 2026 funding

BOE-A-2026-10411

IN FORCE TODAY
MEDIUM
Tax

Certification of invoicing systems not required before 2027

V0482-26

LOW
Tax

Resolución de 12 de febrero de 2026, de la Dirección General de Planificación y Gestión Educativa, por la que se convocan pruebas de certificación oficial de las enseñanzas de idiomas de régimen especial impartidas en las Escuelas Oficiales de Idiomas de Ceuta y de Melilla para el curso 2025-2026.

BOE-A-2026-4489

LOW
Tax

Resolución de 22 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Calafell, a inscribir una certificación de adjudicación dictada por la Tesorería General de la Seguridad Social en un procedimiento de apremio.

BOE-A-2026-4163

MEDIUM
Tax

Recycled plastic certificates accepted if kilogram amounts can be calculated

V2326-25

LOW
Tax

Investment deduction available for new businesses without waiting for emerging company certification

V1822-25

MEDIUM
Tax

Certified recycled plastic not part of taxable base for plastic packaging tax

V0931-25

LOW
Tax

Billing systems must ensure record integrity and comply with technical specifications

V0850-25

MEDIUM
Tax

Manufacturing of plastic bags subject to tax unless reusability is proven

V2533-24

MEDIUM
Tax

No obligation to issue invoices for work certificates if no advance payment is made

V2380-24

MEDIUM
Tax

Obligation to issue invoices for advances and rectify work certification invoices without payment

V2014-24

MEDIUM
Tax

Total weight of packaging must be included in the tax base if no recycled plastic certificate is available

V1272-24

MEDIUM
Tax

Chemically recycled plastic content must be substantiated through means of proof if ENAC certification is unavailable

V1151-24

MEDIUM
Tax

Special tax on non-reusable plastic packaging must be included in the VAT taxable amount

V0310-24

MEDIUM
Tax

75% tax reduction on farm transfers applicable if the holding becomes a priority farm

V0226-24

MEDIUM
Tax

Environmental investment tax relief may be claimed in the tax return following certification

V0012-24

MEDIUM
Tax

Recycled plastic content may be verified via self-declaration for the first 12 months

V3093-23

MEDIUM
Tax

Personal income tax payers with economic activity may apply the deduction for the financing of audiovisual productions under the requirements of Art. 39.7 LIS

V2535-23

MEDIUM
Tax

Failure to prove recycled plastic content will result in taxation on total packaging weight as non-recycled plastic

V2383-23

MEDIUM
Tax

Supplier invoice required to claim fertilizer deduction for Personal Income Tax (IRPF)

V2223-23

MEDIUM
Tax

Possibility of issuing corrective invoices for secured debts if the security is cancelled and uncollectibility is proven

V2153-23

MEDIUM
Tax

Reuse of packaging may be proven by any legally admissible means of evidence

V2109-23

MEDIUM
Tax

Recycled plastic must be verified via accredited certification or a formal declaration

V1719-23

MEDIUM
Tax

Energy efficiency tax deduction applicable to proportional ownership of a property

V1668-23

MEDIUM
Tax

Proof of recycled plastic content required via certification or responsible declaration to reduce tax base

V1215-23

MEDIUM
Tax

Total plastic must be declared as the taxable base if recycled content is not certified

V0975-23

MEDIUM
Tax

Intra-Community acquisition of products with plastic packaging may make the purchaser a taxpayer

V0665-23

MEDIUM
Tax

Recycled plastic in packaging must be proven via certification or responsible declaration to avoid taxation

V0664-23

MEDIUM
Tax

Flexible containers (Big Bags) exempt from tax if reusability is proven

V0680-23

MEDIUM
Tax

Plastic Big Bags may be considered reusable if designed for multiple rotations

V0668-23

MEDIUM
Tax

Recycled plastic certificates must state quantity in kilograms, not just percentage

V0676-23

MEDIUM
Tax

Adhesive and sealant cartridges are subject to the special tax on non-reusable plastic packaging

V0543-23

MEDIUM
Tax

Total plastic must be declared as the tax base if recycled content is not proven

V0316-23

MEDIUM
Tax

Recyclable but non-reusable plastic packaging subject to tax

V0077-23

MEDIUM
Tax

Income tax returns may be amended to apply disability allowances if certificates have retroactive effect

V2458-22

MEDIUM
Tax

Income tax returns can be amended for refunds if disability certificates have retroactive effect

V1846-22

MEDIUM
Tax

Energy renovation tax deduction for residential buildings applicable subject to requirements

V1843-22

MEDIUM
Tax

No obligation to state IRPF retention on invoices

V1805-22

MEDIUM
Tax

No refunding invoice required for unapplied IRPF retention

V3133-21

MEDIUM
Tax

Medical device certification services subject to VAT if the recipient is a business in Spain

V3048-21

MEDIUM
Tax

Limit of €100,000 per creative staff applies to total production, not per fiscal year

V2844-21

MEDIUM
Tax

Education quality certification services may be VAT-exempt under specific conditions

V2690-21

MEDIUM
Tax

Forest certification premium forms part of the sale price for calculating special regime compensation

V2445-21

MEDIUM
Tax

Exemption from retention applies from certificate delivery to tenant

V1374-21

MEDIUM
Tax

Tax relief for donations may apply if the public school is an administrative entity

V1118-21

MEDIUM
Tax

Price reduction in final certification does not affect already made advance payments

V0717-21

MEDIUM
Tax

Investor residency accreditation in global accounts depends on commercialiser's country having information exchange treaty with Spain

V0230-20

MEDIUM
Tax

Priority farm status can be proven via regional certification or inclusion in the General Catalogue

V0150-20

MEDIUM
Tax

Company reimbursement of training expenses is taxable as monetary employment income

V3373-19

MEDIUM
Tax

Foundations must submit form 182 only if recognised as non-profit entities

V3020-19

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