Search the BOE, with consequences

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

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LOW
Administrative

Resolución de 21 de agosto de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con la Universidad Internacional de La Rioja, para la realización del Prácticum en los centros educativos dependientes del Ministerio en Ceuta, de los alumnos que cursen el Grado de Maestro en Educación Primaria, el Grado de Maestro en Educación Infantil, el Máster Universitario en formación del Profesorado de Educación Secundaria Obligatoria y Bachillerato, Formación Profesional y Enseñanza de Idiomas, y estudios conducentes a la obtención del Certificado Oficial en Formación Pedagógica y Didáctica para Técnicos de Formación Profesional.

BOE-A-2026-18302

LOW
dgt-evolution

Energy Efficiency Certificate: DGT doctrinal evolution

evolution::certificado-de-eficiencia-energetica

MEDIUM
Administrative

Energy sector companies: updated technical profiles for Energy Saving Certificates

BOE-A-2026-16993

HIGH
Labour

Companies affected by wildfires: must submit company certificates via Certific@2 to process extraordinary benefits

BOE-A-2026-16822

MEDIUM
Tax

Energy efficiency deduction applied in year certificate issued

V5265-26

MEDIUM
Tax

20% deduction available for energy retrofit works in primary residence

V5269-26

MEDIUM
Tax

Efficiency energy deduction applicable if property becomes habitual residence after works

V5283-26

MEDIUM
Tax

Li batteries may qualify for energy efficiency or renewable self-consumption deductions

V5290-26

MEDIUM
Tax

Correction needed for 2023 tax return to claim energy efficiency rehabilitation deduction

V5302-26

MEDIUM
Tax

Deduction for energy efficiency based on ownership percentage regardless of bill holder

V5322-26

MEDIUM
Tax

Deduction for energy efficiency works applied in year certificate issued

V5357-26

MEDIUM
Tax

Deduction for energy efficiency applicable despite single property owner billing

V5363-26

MEDIUM
Tax

Deduction for energy efficiency not allowed if previous certificate is over two years old

V5378-26

MEDIUM
Tax

60% deduction available for energy efficiency works in residential buildings

V5266-26

MEDIUM
Tax

Right to 60% energy efficiency deduction for residential buildings

V5395-26

MEDIUM
Tax

Energy efficiency rehabilitation deduction applies even after property transfer

V5369-26

MEDIUM
Tax

60% deduction possible for energy efficiency works in residential buildings

V5372-26

MEDIUM
Tax

60% deduction available for energy efficiency works in residential homes

V5394-26

LOW
Administrative

Resolución de 11 de junio de 2026, de la Dirección General de la Marina Mercante, por la que se establece el temario y fecha de la segunda convocatoria del examen para la obtención del certificado de patrón profesional de embarcaciones de recreo.

BOE-A-2026-15822

MEDIUM
Tax

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

V5219-26

MEDIUM
Labour

Unemployed persons: ability to complete unemployment benefit procedures via telephone and electronic channels using alternative identification systems

BOE-A-2026-15378

MEDIUM
Tax

Disability tax exemption not retroactive

V5108-26

MEDIUM
Labour

Agricultural firms: 3 months to implement new palm cultivation professional certificate

BOE-A-2026-13296

IN FORCE TODAY
MEDIUM
Labour

Veterinary firms to adopt new clinical assistance certificate by March

BOE-A-2026-13295

IN FORCE TODAY
MEDIUM
Labour

Training centres to update micropigmentation curriculum by March or face fines of up to €1,500 per level

BOE-A-2026-13294

IN FORCE TODAY
MEDIUM
Tax

Possibility of claiming 40% deduction for energy efficiency improvements in non-renewable primary energy consumption in residential property

V1585-26

LOW
Tax

No deduction for energy efficiency if property already has 'A' rating and consumption not reduced by 30%

V1652-26

MEDIUM
Tax

Exemption from corporate tax retention possible if conditions met

V5046-26

MEDIUM
Tax

Energy efficiency deduction requires habitual or rented property

V1622-26

LOW
Tax

Validity of energy certificate issued before works despite registration after invoice

V1624-26

LOW
Tax

Deduction for energy rehabilitation applicable in single-family homes

V1594-26

LOW
Tax

Posibilidad de aplicar la deducción del 60% por obras de rehabilitación energética en edificios de uso residencial

V1599-26

LOW
Tax

Condiciones para la deducción del 60% por obras de rehabilitación energética en edificios de uso residencial

V1531-26

LOW
Tax

Las obras de rehabilitación energética en edificios residenciales pueden realizarse hasta el 31 de diciembre de 2027

V1537-26

LOW
Tax

La deducción por eficiencia energética se aplica en el período impositivo en que se expide el certificado energético

V1528-26

LOW
Tax

Posibilidad de deducción del 60% por obras de rehabilitación energética en edificios de uso residencial

V1535-26

LOW
Tax

Requisitos para la deducción del 60% por rehabilitación energética en edificios de uso residencial

V1543-26

LOW
Tax

Requisitos de titularidad para la deducción por eficiencia energética en la vivienda habitual

V1587-26

LOW
Tax

Posibilidad de deducción del 60% por obras de rehabilitación energética en edificios de uso predominante residencial

V1584-26

LOW
Tax

La deducción por eficiencia energética se aplica en el periodo impositivo en que se expide el certificado de eficiencia energética

V1527-26

LOW
Tax

Resolución de 18 de mayo de 2026, de la Agencia Estatal de Seguridad Ferroviaria, por la que se convocan exámenes, se publica el Tribunal y se señala fecha y hora para la realización de los exámenes para la obtención y renovación de los certificados de Consejeros de seguridad para el transporte de mercancías peligrosas por ferrocarril.

BOE-A-2026-12590

LOW
Labour

Compromiso para el reconocimiento por parte del Gobierno de la República Árabe de Egipto de certificados de competencia expedidos por el Gobierno de España de acuerdo a la regla 1/10 del Convenio Internacional sobre normas de formación, titulación y guardia para la gente de mar, 1978, enmendado (convenio STCW 78, enmendado), hecho en Madrid el 19 de agosto de 2013.

BOE-A-2026-12518

LOW
Tax

Resolución de 7 de mayo de 2026, de la Dirección General de la Marina Mercante, por la que se reconoce al centro docente Instituto de Educación Secundaria María Sarmiento, para impartir la formación conducente a la obtención de los títulos y las tarjetas profesionales de la Marina Mercante y los certificados de suficiencia conformes al Convenio STCW.

BOE-A-2026-12588

MEDIUM
Tax

Sufficiency of proof for plastic packaging reuse left to administrative assessment

V1438-26

MEDIUM
Tax

Sufficiency of recycling certificates as proof for tax refund left to Administration's discretion

V1437-26

LOW
Tax

Posibilidad de aplicar la deducción por eficiencia energética de forma individual por cada cónyuge

V1395-26

LOW
Tax

Possibility of applying the energy rehabilitation deduction to amounts paid by the co-owner

V1416-26

LOW
Tax

Resolución de 19 de mayo de 2026, de la Delegación del Gobierno en Aragón, por la que se delegan competencias relativas al certificado de emigrante retornado.

BOE-A-2026-12016

MEDIUM
Tax

Possibility of claiming 60% deduction for energy efficiency works in single-family homes

V1217-26

MEDIUM
Tax

Efficiency energy deduction not available for tenants

V1212-26

MEDIUM
Tax

Efficiency energy deduction valid even if certificate registered beyond one month

V1204-26

MEDIUM
Tax

Energy efficiency deductions available for single-family homes in 2026

V1203-26

MEDIUM
Tax

Possibility of claiming 60% deduction for energy efficiency works in residential buildings

V1193-26

MEDIUM
Tax

60% deduction available for energy efficiency works in single-family homes

V1194-26

MEDIUM
Tax

60% deduction available for energy rehabilitation works in residential buildings

V1190-26

MEDIUM
Tax

Deductions for different renovation works can be applied simultaneously

V1192-26

MEDIUM
Tax

Deduction for energy efficiency possible with certificate after works

V1195-26

MEDIUM
Tax

60% deduction available for energy rehabilitation works in residential buildings

V1182-26

MEDIUM
Tax

Energy efficiency deduction applies in year certificate issued

V1186-26

MEDIUM
Tax

Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention

V1172-26

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