Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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MEDIUM
Tax

Council compensation for waste management subject to 10% VAT

V5410-26

MEDIUM
Tax

Mandatory registration and CAF required for fluorinated gas importers

V5406-26

MEDIUM
Tax

Objective estimation in own activities and attribution rent entities

V5375-26

MEDIUM
Tax

Specific retention of 35% or 19% applies to compensation for being a manager

V5287-26

MEDIUM
Tax

Incompatibility between minimum for descendants and alimentary annuities in shared custody cases

V5314-26

MEDIUM
Tax

Energy efficiency rehabilitation deduction applies even after property transfer

V5369-26

MEDIUM
Tax

Deductibility of study expenses depends on link to economic activity

V5358-26

MEDIUM
Tax

Special agreement practice payments deductible in IRPF according to exigibility

V5364-26

MEDIUM
Tax

Municipal school aid exempt from IRPF

V5352-26

MEDIUM
Tax

Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration

V5354-26

MEDIUM
Tax

Deduction for energy efficiency works applied in year certificate issued

V5357-26

MEDIUM
Tax

Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility

V5373-26

MEDIUM
Tax

Solar subsidy treated as patrimonial gain in IRPF

V5379-26

MEDIUM
Tax

Salaries owed must be attributed to the year they were due, not when received

V5383-26

MEDIUM
Tax

Receipts not capital gains; loss recognised upon loss of funds

V5388-26

MEDIUM
Tax

Right to 60% energy efficiency deduction for residential buildings

V5395-26

MEDIUM
Tax

Dismissal compensation exempt up to minimum wage or €180,000

V5398-26

MEDIUM
Tax

Dismissal compensation exempt up to Workers' Statute or €180,000 limit

V5399-26

MEDIUM
Tax

Solar subsidies under RD 477/2021 exempt from IRPF tax

V5263-26

MEDIUM
Tax

30% reduction allowed on mutual agreement termination compensation

V5271-26

MEDIUM
Tax

Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction

V5276-26

MEDIUM
Tax

Payment for wrongful dismissal attributed to fiscal year of judicial agreement finalisation

V5279-26

MEDIUM
Tax

Energy efficiency subsidies taxed as patrimonial gain

V5282-26

MEDIUM
Tax

No declaration required for exempt subsidy if income limits not exceeded

V5291-26

MEDIUM
Tax

1,800 euro maternity supplement taxed as capital gain

V5296-26

MEDIUM
Tax

Obligation to file IRPF return upon receiving work, capital and economic activity income

V5298-26

MEDIUM
Tax

No imputation of property rental income if property unusable due to urbanistic reasons

V5301-26

MEDIUM
Tax

Renewable self-consumption subsidies taxed as capital gain

V5311-26

MEDIUM
Tax

Tax declaration obligation depends on income thresholds or double taxation relief claim

V5312-26

MEDIUM
Tax

Delays in gender gap supplement must be attributed to years of entitlement

V5313-26

MEDIUM
Tax

Duplicated return of penal deposits constitutes capital gain in general tax base

V5317-26

MEDIUM
Tax

DANA vehicle replacement subsidies exempt from IRPF tax

V5339-26

MEDIUM
Tax

Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually

V5347-26

MEDIUM
Tax

Subsidy to be allocated to owners according to their ownership share

V5349-26

MEDIUM
Tax

Dividend exemption requires compliance with LIS art. 21.1 and profits post-acquisition

V5253-26

MEDIUM
Tax

Room and facility amortisation not applicable where continuous availability is intrinsic to hotel services

V5247-26

MEDIUM
Tax

Incomes from participation accounts are financial income, not exempt dividends

V5248-26

MEDIUM
Tax

Sale of properties as homes after change of use requires IVA deduction regularisation

V5234-26

MEDIUM
Tax

Incompatibility between special regime refund (art. 119) and compensation claim

V5227-26

MEDIUM
Tax

Certificate of residence from the preceding year can be used to justify tax exemption

V5219-26

MEDIUM
Tax

International sections may be VAT-exempt if essential for social assistance

V5204-26

MEDIUM
Tax

Deductibility of remuneration for a non-resident administrator

V5194-26

MEDIUM
Tax

Possibility of applying 50% tax credit on Corporate Tax for mainland-produced goods in Canary Islands

V5185-26

MEDIUM
Tax

Bonus from fund transfers taxed as mobile capital income

V5176-26

MEDIUM
Tax

Increased contributions allowed to pension plans for disabled individuals

V5166-26

MEDIUM
Tax

New quarterly PUD+PSP tariff for open broadcast operators

BOE-A-2026-15194

MEDIUM
Tax

Public sector staff in Baleares to receive residence allowance increase

BOE-A-2026-15103

LOW
Tax

Resolución de 19 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 San Sebastián de los Reyes n.º 1 a inscribir una escritura de cancelación de hipoteca.

BOE-A-2026-14305

LOW
Tax

Resolución de 23 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Callosa d'en Sarrià a inscribir un decreto de adjudicación y un mandamiento de cancelación librado en un procedimiento de ejecución ordinaria.

BOE-A-2026-14308

LOW
Tax

Resolución de 18 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 Telde a inscribir una escritura de aceptación y adjudicación de herencia.

BOE-A-2026-14297

LOW
Tax

Resolución de 19 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Valencia n.º 8 a inscribir una escritura de cancelación de hipoteca.

BOE-A-2026-14304

LOW
Tax

Resolución de 19 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Madrid n.º 45 a inscribir una escritura de constitución de hipoteca.

BOE-A-2026-14303

LOW
Tax

Resolución de 17 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Estepona n.º 2, por la que se suspende la inscripción de decreto de adjudicación y mandamiento de cancelación de cargas, por existir anotada, con posterioridad a la inscripción de la hipoteca que motiva la ejecución, una anotación preventiva de prohibición de disponer ordenada por la Dependencia Regional de Reca

BOE-A-2026-14290

LOW
Tax

Resolución de 19 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Adeje, por la que se suspende la práctica de la anotación preventiva interesada sobre unas fincas registrales al entender que la acción ejercitada no va dirigida a provocar una mutación jurídico inmobiliaria, ni a rectificar los asientos, ya que su objeto es la exhibición de un documento público y a la vista de

BOE-A-2026-14307

LOW
Tax

Resolución de 18 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 El Puerto de Santa María n.º 1 a inscribir una escritura de compraventa.

BOE-A-2026-14301

LOW
Tax

Resolución de 18 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 El Puerto de Santa María n.º 1 a inscribir una escritura de compraventa.

BOE-A-2026-14296

LOW
Tax

Vehicle manufacturing companies: 1 month to maintain RED Mechanism active until December 31, 2026

BOE-A-2026-14115

IN FORCE TODAY
LOW
Tax

Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans

V5095-26

LOW
Tax

Consumers with social bonus or supply cost: amounts financed from 26 June 2026

BOE-A-2026-13759

IN FORCE TODAY
LOW
Tax

Orden CLT/628/2026, de 10 de junio, por la que se otorga la garantía del Estado a 94 obras para su exhibición en la exposición temporal «A la sombra de Vulcano. Bronce romano en Hispania», en el Museo Nacional de Arte Romano.

BOE-A-2026-13729

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