Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 177 results.

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MEDIUM
Administrative

Implementation of 96 negotiation rounds in the continuous intraday market

BOE-A-2026-17570

MEDIUM
Administrative

Energy sector companies: updated technical profiles for Energy Saving Certificates

BOE-A-2026-16993

MEDIUM
Tax

Delivery of urbanised plot to settle debt subject to VAT

V5430-26

MEDIUM
Tax

Energy savings transfer by a property owners’ association is VAT-exempt

V5425-26

MEDIUM
Tax

Intermediation services may be VAT-exempt for overseas exports

V5261-26

MEDIUM
Tax

Devengo and periodisation allowed for software and maintenance contracts

V5120-26

MEDIUM
Tax

Mandatory registration in IAE group 756.1 for transport organisation and mediation services

V5109-26

LOW
Administrative

Euro to dollar rate set at 1:1.1383, effective 1 July 2026

BOE-A-2026-14419

IN FORCE TODAY
MEDIUM
Tax

Professional fees from judicial auctions not deductible as capital loss

V1600-26

LOW
Tax

Companies and individuals in tense areas: 3 months to adjust housing policies or face sanctions

BOE-A-2026-9175

IN FORCE TODAY
MEDIUM
Tax

Indemnifications from contract termination are taxable as income

V0756-26

LOW
Administrative

Businesses and individuals: 1 month to update exchange rates in international operations

BOE-A-2026-7548

IN FORCE TODAY
LOW
Administrative

Orden TED/296/2026, de 12 de marzo, por la que se establece la identificación del personal de la Escala de Agentes Medioambientales de Organismos Autónomos del Ministerio para la Transición Ecológica y el Reto Demográfico.

BOE-A-2026-7283

MEDIUM
Tax

Urbanistic development rights as urbanisation costs payment are subject to VAT

V0634-26

MEDIUM
Tax

Insurance agent's client compensation taxed as business income without 30% reduction

V0541-26

MEDIUM
Tax

Firms with forestry workers to meet new Social Security contribution rules by March

BOE-A-2026-4668

IN FORCE TODAY
LOW
Tax

Resolución de 4 de febrero de 2026, de la Dirección General del Catastro, por la que se publica el Convenio con el Colegio Oficial de Agentes de la Propiedad Inmobiliaria de Valencia.

BOE-A-2026-3193

LOW
Tax

Resolución de 20 de enero de 2026, de la Dirección General del Catastro, por la que se publica el Convenio con el Colegio Oficial de Agentes de la Propiedad Inmobiliaria de Albacete.

BOE-A-2026-1859

LOW
Administrative

Businesses and individuals: 3 months to update official exchange rates or deviation risk

BOE-A-2026-616

IN FORCE TODAY
MEDIUM
Tax

Digitalisation agents' services fall under 21% VAT rate

V2597-25

MEDIUM
Tax

Fuel station operator must pay VAT on wholesale fuel supply

V2278-25

LOW
Tax

A local council may deduct VAT on technical services if acting as an urbanisation agent

V1028-25

MEDIUM
Tax

Call-center insurance agents may be exempt from VAT

V0744-25

MEDIUM
Tax

Financial PPA and market representation are separate operations with distinct VAT treatments

V0405-25

MEDIUM
Tax

Commercial contract termination indemnity does not allow 30% IRPF reduction

V0293-25

MEDIUM
Tax

Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid

V1906-24

MEDIUM
Tax

Employee teleworking does not constitute a permanent establishment in Spain

V1093-24

MEDIUM
Tax

The service of incinerating dead animals may be subject to 10% VAT if considered waste management

V0568-24

MEDIUM
Tax

VAT deduction for travel and vehicle expenses depends on the nature of the relationship between partner and company

V0304-24

MEDIUM
Tax

Professionals may deduct VAT on common community of property expenses if the entity is not a business

V3053-23

MEDIUM
Tax

Pro rata rule must be applied when conducting activities subject to and exempt from VAT

V3063-23

MEDIUM
Tax

Registration as a commercial agent does not permit trading artwork on one's own account

V2749-23

MEDIUM
Tax

Taxation must be based on the total weight of waste deposited in landfills, including added stabilising agents

V2487-23

MEDIUM
Tax

Compensation for clientele for a commercial agent does not allow for the 30 percent reduction in Personal Income Tax

V1806-23

MEDIUM
Tax

The sale of an insurance agent's client portfolio is subject to VAT at 21% and generates a capital gain or loss for Personal Income Tax purposes

V1674-23

MEDIUM
Tax

Civil liability compensation for insurance agents is not subject to income tax withholding

V1451-23

MEDIUM
Tax

Whether a permanent establishment exists depends on whether office activities are essential or auxiliary

V1428-23

MEDIUM
Tax

30% reduction applicable to income with a generation period exceeding two years

V1250-23

MEDIUM
Tax

30% tax reduction applicable to income generated over a period exceeding two years

V1222-23

MEDIUM
Tax

Importation of a vessel may be VAT-exempt if commercial or industrial use requirements are met

V1078-23

MEDIUM
Tax

Exemption from plastic packaging tax may apply if packaging contains active ingredients for medicine manufacturing

V0996-23

MEDIUM
Tax

Absence of permanent establishment depends on premises availability and agent or subsidiary actions

V0452-23

MEDIUM
Tax

Deductible Taiwan tax in Spanish IRPF under international double taxation rules

V0248-23

MEDIUM
Tax

Real estate brokerage is not classified under group 631 'Trade intermediaries'

V0113-23

MEDIUM
Tax

Contractually agreed price between independent parties determines the IVPEE taxable base

V0028-23

MEDIUM
Tax

Export transport services may be VAT exempt depending on the recipient and their role

V2653-22

MEDIUM
Tax

Export transport services may be VAT exempt depending on the recipient's status

V2652-22

MEDIUM
Tax

50% IVA deduction for private cars, 100% for commercial agents

V2389-22

MEDIUM
Tax

Mediation services by an agent for the marketing of investment funds are subject to and exempt from VAT

V2385-22

MEDIUM
Tax

Expenses for passenger cars cannot be deducted if used for private purposes

V2092-22

MEDIUM
Tax

100% VAT deduction allowed for commercial agents' rental vehicles

V1953-22

MEDIUM
Tax

The availability of vehicles for private purposes may constitute benefits in kind

V1930-22

MEDIUM
Tax

Transport services for export may be exempt from VAT depending on the recipient

V1662-22

MEDIUM
Tax

Commercial mediation services provided to a Swiss company may be subject to VAT if effectively used in Spain

V1626-22

MEDIUM
Tax

Transfer of an insurance portfolio is subject to VAT and does not benefit from the insurance operations exemption

V1554-22

MEDIUM
Tax

Agent commissions may be subject to VAT depending on whether they act in their own name or on behalf of another

V1409-22

MEDIUM
Tax

Mediation services in subrogations and novations are exempt if the agent performs active duties

V1333-22

MEDIUM
Tax

Transport services for exports may be exempt if the recipient acts on behalf of the exporter

V1003-22

MEDIUM
Tax

Mediation services provided to companies outside Spain may be subject to VAT if their effective use or exploitation occurs in national territory

V0702-22

MEDIUM
Tax

VAT treatment of land delivery depends on urbanisation status

V0471-22

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