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

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LOW
Administrative

Resolución de 2 de septiembre de 2026, de la Secretaría General de Coordinación Territorial, por la que se publica el Acuerdo de 29 de julio de 2026, de la Comisión Bilateral de Cooperación Administración General del Estado–Principado de Asturias, en relación con la Ley del Principado de Asturias 4/2026, de 28 de mayo, de Cooperativas.

BOE-A-2026-19185

MEDIUM
Tax

Lease of furnished homes with cleaning and dining services subject to 10% VAT

V5415-26

MEDIUM
Tax

IVA liability in rental agreements with purchase option and property transfers

V5226-26

MEDIUM
Tax

A cooperativa fiscalmente protegida cannot be a dominant entity in a fiscal group

V5210-26

MEDIUM
Tax

A cooperative with six members may employ up to two indefinite salaried workers

V5205-26

MEDIUM
Tax

Cooperative cannot be dominant entity if dependents have different tax treatment

V5208-26

HIGH
Administrative

Social third sector entities in Catalonia: new regulation of their legal framework and operation

BOE-A-2026-15680

LOW
Tax

Orden HAC/649/2026, de 21 de junio, por la que se modifica la Orden HFP/115/2023, de 9 de febrero, por la que se determinan los países y territorios, así como los regímenes fiscales perjudiciales, que tienen la consideración de jurisdicciones no cooperativas.

BOE-A-2026-13946

HIGH
Tax

Cooperatives in Asturias: 30 days to adapt legal structure or repeal Law 4/2010

BOE-A-2026-13298

IN FORCE TODAY
LOW
Tax

Earnings from dissolution of British Virgin Islands societies taxed in Spain if assets include Spanish real estate

V1673-26

MEDIUM
Tax

Agricultural transformation societies may use effective price for services

V5033-26

LOW
Tax

Orden TES/539/2026, de 25 de mayo, por la que se regula la legalización en formato electrónico de libros en el ámbito del Registro de Sociedades Cooperativas.

BOE-A-2026-11699

LOW
Tax

Resolución de 22 de mayo de 2026, de la Secretaría de Estado de Memoria Democrática, por la que se publica el Convenio con la Cooperativa Teatro del Barrio, para la organización de actividades escénicas de memoria y democracia con motivo de la celebración de los 50 años de España en Libertad.

BOE-A-2026-11669

CRITICAL
Tax

Cooperative societies: 6 months to adapt Article 86 and transitional provision 7 of Law 4/2017

BOE-A-2026-10118

IN FORCE TODAY
MEDIUM
Tax

4% VAT applies to official protection homes under certain conditions

V0956-26

MEDIUM
Tax

Consumer cooperatives with special protection taxed at 20% on cooperative profits

V0907-26

LOW
Tax

Resolución 420/38168/2026, de 23 de marzo, de la Secretaría General Técnica, por la que se publica la Adenda de modificación y prórroga al Convenio con Guías de Toledo, Sociedad Cooperativa de CLM, para el fomento de la visita al Museo del Ejército.

BOE-A-2026-7267

MEDIUM
Tax

Individual improvements in homes built directly by constructor taxable at 21% VAT

V0679-26

MEDIUM
Tax

Surface right creation on land subject to 21% VAT

V0676-26

MEDIUM
Tax

Loss of one-off unemployment benefit exemption if worker cooperative membership is lost due to force majeure

V0589-26

MEDIUM
Tax

Cooperative consumer enterprises: 3 months to implement changes to article 34.2 of collective agreement

BOE-A-2026-5301

IN FORCE TODAY
MEDIUM
Tax

Supply of biomethane and issuance of ecological certificates considered main and ancillary operations for VAT purposes

V0343-26

MEDIUM
Tax

Cooperatives can claim employment creation deduction for disabled workers

V0219-26

LOW
Tax

Sale of cooperative land to third party deemed extracooperative and taxed at general rate

V0170-26

MEDIUM
Tax

Consum cooperatives to apply new labour conditions from 1 February 2026

BOE-A-2026-2123

IN FORCE TODAY
LOW
Tax

Resolución de 19 de enero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con Cooperativa de Enseñanza San Daniel para el desarrollo de estancias formativas del Centro Integrado de Formación Profesional n.º 1 de Ceuta.

BOE-A-2026-1655

LOW
Tax

Reduction in a cooperative and capital return treated as patrimonial gain or loss

V0120-26

MEDIUM
Tax

Cooperative protected status not lost if education funds used for local cultural or professional promotion

V0101-26

MEDIUM
Tax

Retailers' collective agreement extended to 30 March 2026

BOE-A-2026-1050

IN FORCE TODAY
LOW
Tax

Resolución de 29 de diciembre de 2025, de la Secretaría General Técnica, por la que se publica el Convenio con Cooperativa Omnibus Autobuses de Melilla, para el desarrollo de estancias formativas del Centro Integrado de Formación Profesional Reina Victoria Eugenia de Melilla.

BOE-A-2026-363

MEDIUM
Tax

Loss of tax-protected cooperative status if transactions with non-members exceed 50%

V2019-25

LOW
Tax

The determination of taxation depends on tax residence and not on nationality

V1997-25

LOW
Tax

Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base

V1490-25

MEDIUM
Tax

Home ownership investment deduction requires construction to be completed within four years of investment start

V1289-25

LOW
Tax

La cooperativa agraria debe aplicar IVA a los servicios prestados a sus socios en nombre propio

V1216-25

LOW
Tax

Sujeción al IVA de las aportaciones de socios a cooperativas de viviendas según su finalidad

V0997-25

MEDIUM
Tax

Cooperative must invoice advance payments for minimum and excess services

V0233-25

LOW
Tax

The update of contributions received by a partner upon leaving the cooperative is taxed as a capital gain or loss

V0159-25

MEDIUM
Tax

The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990

V0118-25

MEDIUM
Tax

Contributions to a cooperative may be included in the acquisition value of a property

V2527-24

MEDIUM
Tax

The acquisition value of a property includes the actual purchase price plus expenses and investments

V2429-24

MEDIUM
Tax

Unilateral mortgages are subject to Stamp Duty and the taxpayer is the party creating the right

V2364-24

MEDIUM
Tax

Housing leases by a cooperative are VAT exempt if they do not include hotel services

V2337-24

MEDIUM
Tax

Carried interest from Guernsey entities: 50% DA 53ª LIRPF regime not applicable

V2308-24

MEDIUM
Tax

Reduction coefficients may apply to the sale of shares acquired before 1994

V2264-24

MEDIUM
Tax

Reduction coefficients may apply to the sale of shares acquired before 1994

V2266-24

MEDIUM
Tax

Reduction coefficients may apply to the transfer of shares acquired before 1994

V2265-24

MEDIUM
Tax

Applicability of reduction coefficients to the transfer of shares acquired before 1994

V2267-24

MEDIUM
Tax

Hiring two part-time employees does not forfeit protected cooperative status if their combined hours do not exceed a full working day

V2241-24

MEDIUM
Tax

Leasing of housing and provision of assistance services to cooperative members is subject to IAE

V2191-24

MEDIUM
Tax

Passive investor investment applies to construction or building rehabilitation works

V2071-24

MEDIUM
Tax

Reinvestment exemption unavailable if payments to cooperative occur more than two years after sale

V1667-24

MEDIUM
Tax

Non-payment by a cooperative does not create immediate patrimonial loss

V1629-24

MEDIUM
Tax

Settlement interest from insurance company taxed as capital gain in the general tax base

V1529-24

MEDIUM
Tax

Contributions to a cooperative may be included in the acquisition value of a property

V1002-24

MEDIUM
Tax

Societies' advance payments deemed earnings from work

V0627-24

MEDIUM
Tax

Cooperative returns are attributed to the period in which they become due according to the distribution agreement

V0278-24

MEDIUM
Tax

10% reduced VAT rate applies to kitchen furniture installation if contracted directly with the developer

V0097-24

MEDIUM
Tax

Societal contributions for collective self-consumption with excesses exempt from VAT

V0042-24

MEDIUM
Tax

Exemption for foreign work not applicable if employer is in a tax haven

V3357-23

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