Search the BOE, with consequences

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

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LOW
dgt-evolution

Gastos De Estancia — evolución doctrinal DGT

evolution::gastos-de-estancia

LOW
dgt-evolution

Custody Expenses: DGT doctrinal evolution

evolution::gastos-de-custodia

LOW
dgt-evolution

Maintenance Expenses: DGT doctrinal evolution

evolution::gastos-de-manutencion

LOW
dgt-evolution

Deductibility of Expenses: DGT doctrinal evolution

evolution::deducibilidad-de-gastos

LOW
dgt-evolution

Repair and Maintenance Expenses: DGT doctrinal evolution

evolution::gastos-de-reparacion-y-conservacion

LOW
dgt-evolution

Inherent expenses: DGT doctrinal evolution

evolution::gastos-inherentes

HIGH
Subsidies

Road transport companies: extension of eligible expense period for Middle East crisis aid

BOE-A-2026-18874

IN FORCE TODAY
LOW
Administrative

Real Decreto 685/2026, de 26 de agosto, por el que se regula la concesión directa de una subvención a la Federación Española de Municipios y Provincias para la financiación de los gastos de funcionamiento de su actividad.

BOE-A-2026-18206

MEDIUM
Corporate

Handball clubs: minimum share capital for SAD set at €310,793.27

BOE-A-2026-16904

MEDIUM
Tax

Deductibility of study expenses depends on link to economic activity

V5358-26

MEDIUM
Tax

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

V5373-26

MEDIUM
Tax

Construction costs can be included in acquisition value for land donations with housing

V5277-26

MEDIUM
Tax

Right to deduction for home ownership investment maintained on loan replacement

V5303-26

MEDIUM
Tax

Premiums under special social agreement are deductible in IRPF

V5307-26

MEDIUM
Tax

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

V5314-26

MEDIUM
Tax

Property transfer value can be reduced by real estate agent fees

V5335-26

MEDIUM
Tax

Special agreement practice payments deductible in IRPF according to exigibility

V5364-26

MEDIUM
Tax

Dental and eye treatment subsidies exempt from IRPF if for health recovery

V5370-26

MEDIUM
Tax

Expenses incurred before starting professional activity are not deductible

V5268-26

MEDIUM
Tax

The grant of a property usufruct constitutes income from immovable capital for income tax

V5275-26

MEDIUM
Tax

1,800 euro maternity supplement taxed as capital gain

V5296-26

MEDIUM
Tax

Right to deduction for home ownership investment maintained on loan replacement

V5325-26

MEDIUM
Tax

Foreign private research grants not exempt from IRPF

V5326-26

LOW
dgt-evolution

Deductible Expenses: DGT doctrinal evolution

evolution::gastos-deducibles

MEDIUM
Tax

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

V5253-26

MEDIUM
Tax

Annual property expenses deductible only for actual rental days

V5255-26

MEDIUM
Tax

Deductibility of VAT on sports tournament organisation costs

V5250-26

LOW
Administrative

Orden CLT/734/2026, de 17 de julio, por la que se modifica la Orden CLT/1527/2025, de 23 de diciembre, sobre fijación de límites para la administración de determinados créditos para gastos y de delegación de competencias.

BOE-A-2026-15836

MEDIUM
Tax

Deductibility of remuneration for a non-resident administrator

V5194-26

MEDIUM
Tax

Payments to non-managing participants in participation accounts deemed deductible financial expenses

V5181-26

MEDIUM
Tax

Public sector staff in Baleares to receive residence allowance increase

BOE-A-2026-15103

MEDIUM
Subsidies

Applicants for posts in the Ministry of Inclusion, Social Security and Migration: 3 months to apply for scholarships

BOE-A-2026-15123

MEDIUM
Tax

Receipt or expense? Contract deposit breach indemnities depend on accrual date

V5138-26

MEDIUM
Tax

Taxable base must be determined by accounting accrual, not by forcing a zero result

V5119-26

MEDIUM
Tax

Devengo and periodisation allowed for software and maintenance contracts

V5120-26

LOW
Tax

Net income for children with disability up to 8,000 euros

V5097-26

LOW
Labour

Resolución de 23 de junio de 2026, de la Secretaría General Técnica, por la que se publica la Adenda de prórroga del Convenio entre la Dirección Provincial del Instituto Social de la Marina y el Servicio Andaluz de Salud, para la administración y participación en gastos de inmueble de uso compartido en Huelva.

BOE-A-2026-14108

MEDIUM
Tax

Rental seat costs for customer loyalty are deductible up to 1% of turnover

V5050-26

MEDIUM
Tax

Acquisition value of inherited property includes inheritance tax, share of tax and related costs

V1654-26

MEDIUM
Tax

Acquisition value of self-promoted property includes land, construction and related costs

V1657-26

MEDIUM
Tax

Premiums under special agreement with Social Security deductible

V1658-26

MEDIUM
Tax

Notary, registration and inheritance taxes can be included in acquisition value

V1659-26

LOW
Tax

Improvements and inherent costs can be included in the acquisition value of inherited property

V1677-26

MEDIUM
Tax

UK social security payments not deductible if voluntary and unrelated to Spanish work

V1634-26

LOW
Tax

Life and home insurance premiums may count in home ownership investment deduction under certain conditions

V1645-26

MEDIUM
Tax

Gym subsidies count as work income; health ones exempt under strict conditions

V1603-26

LOW
Tax

Cannot deduct VAT on a personal mobile phone used later for business

V1606-26

MEDIUM
Tax

Medical judicial expert fees deductible as legal defence costs up to €300

V1625-26

LOW
Tax

Bank account costs linked to mortgage can be deducted under certain conditions

V1629-26

MEDIUM
Tax

Geographic mobility expense increase applicable in 2025 and 2026

V1630-26

MEDIUM
Tax

Proportional deductions allowed for home expenses in economic activity

V1597-26

MEDIUM
Tax

Rental income from jointly owned property is capital gains

V1596-26

MEDIUM
Tax

Deductibility of laboratory costs depends on correlation with income

V1542-26

MEDIUM
Tax

Cannot deduct master's tuition fee in personal income tax

V1550-26

MEDIUM
Tax

Hotel industry rental services classified as economic activity income

V1556-26

MEDIUM
Tax

Legal fees for dismissal defense deductible up to €300 annually

V1562-26

MEDIUM
Tax

Social security special agreement premiums are deductible expenses

V1563-26

MEDIUM
Tax

Notarial and registration costs of inheritance can be included in property acquisition value

V1580-26

MEDIUM
Tax

Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds

V1581-26

LOW
Tax

Letting of residential capsules is a service subject to 21% VAT

V5036-26

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