Search the BOE, with consequences

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

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
MEDIUM
Tax

Deductibility of study expenses depends on link to economic activity

V5358-26

MEDIUM
Tax

Self-publishing income classified as economic activity earnings

V5371-26

MEDIUM
Tax

To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region

V5391-26

MEDIUM
Tax

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

V5275-26

MEDIUM
Tax

Income from surveys classified as capital gains under certain conditions

V5306-26

MEDIUM
Tax

Incomes from participation accounts are financial income, not exempt dividends

V5248-26

MEDIUM
Tax

Payments made in advance of IRPF before residency change can be deducted in IRNR

V5233-26

MEDIUM
Tax

Day and 24-hour care income may be exempt if aligned with entity's purpose

V5180-26

MEDIUM
Tax

Transport subsidies not subject to VAT

V5163-26

MEDIUM
Tax

Las indemnizaciones por incumplimiento de contrato de arras se integran como ingresos o gastos según su devengo y la normativa aplicable

V5138-26

MEDIUM
Tax

La base imponible debe determinarse según el devengo contable y no mediante un mecanismo para obtener un resultado nulo

V5119-26

MEDIUM
Tax

Se puede aplicar el criterio de devengo y periodificación contable para imputar ingresos y gastos en el IS

V5120-26

LOW
Tax

Revenue recognition for services depends on the transfer of control and accounting accrual, not on invoicing

V5083-26

LOW
Tax

Compensation for wood sale not included in model 303 under agricultural special regime

V1640-26

LOW
Tax

Determinación del volumen de ingresos para el método de estimación objetiva

V1604-26

LOW
Tax

No es deducible el IVA de un móvil adquirido sin intención profesional inicial, aunque se afecte posteriormente

V1606-26

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

LOW
Tax

Calificación en IRPF de los ingresos por derechos de autor según la condición de autor o heredero

V1521-26

MEDIUM
Tax

Payment to public selection tribunals deemed work income with general withholding

V1505-26

MEDIUM
Tax

Charities under Law 49/2002 may claim live performances deduction

V5029-26

LOW
Tax

Farmer VAT special regime affected by family income under certain conditions

V1473-26

LOW
Tax

Procedure for refunding unjustly paid amounts for the Electricity Special Tax without actual supply

V1487-26

LOW
Tax

Software revenue recognised according to accounting period and progress

V5014-26

MEDIUM
Tax

Rental property expenses deductible if linked to business activity

V1381-26

MEDIUM
Tax

Disability subsidy deemed patrimonial gain subject to income tax

V1372-26

CRITICAL
Tax

Autonomous communities: 3 months to modify tax transfer regime or lose tax refund rights

BOE-A-2026-11848

IN FORCE TODAY
MEDIUM
Tax

Surgical costs cannot be deducted as business expenses

V1353-26

MEDIUM
Tax

Siblings may apply individual objective estimation if income limits not exceeded

V1358-26

MEDIUM
Tax

Deductibility of doctoral thesis expenses depends on correlation with income

V1324-26

MEDIUM
Tax

Rental income from primary property cannot offset rent paid for second property

V1266-26

MEDIUM
Tax

Rental income from rural property is charged when due

V1267-26

MEDIUM
Tax

Cannot claim start-up reduction if over 50% of income from previous employer

V1269-26

MEDIUM
Tax

Taxi expenses deductible if linked to economic activity

V1273-26

MEDIUM
Tax

Contribution fees under special agreement with Social Security are deductible in personal income tax

V1287-26

MEDIUM
Tax

Holiday home rental without hotel services classified as property income

V1173-26

MEDIUM
Tax

Legal fees are income from economic activities

V1177-26

MEDIUM
Tax

University study deductions depend on income correlation

V1123-26

MEDIUM
Tax

Digital content services for Irish platforms exempt from Spanish VAT

V1106-26

MEDIUM
Tax

No obligation to file IRPF if earnings and other income do not exceed legal limits

V1083-26

MEDIUM
Tax

Cultural associations' income exempt if not from economic activity

V1040-26

MEDIUM
Tax

Financial expenses can be deducted from rental income if linked to property rehabilitation

V0998-26

MEDIUM
Tax

Trekking sticks cannot be deducted from IRPF as not specifically required for professional activity

V1025-26

LOW
Administrative

Firms and individuals: 3 months to update official exchange rates or risk pricing deviations

BOE-A-2026-9791

IN FORCE TODAY
MEDIUM
Tax

Activities of a director other than administrative duties are deemed earnings from work

V0977-26

LOW
Labour

Third Sector Bodies: April 30, 2026 Deadline for Minimum Vital Income Certification

BOE-A-2026-9356

IN FORCE TODAY
MEDIUM
Tax

4% VAT applies to official protection homes under certain conditions

V0956-26

MEDIUM
Tax

Course teaching considered work income unless own production means are organised

V0936-26

MEDIUM
Tax

Sports club income subject to Corporate Tax if from economic activities

V0939-26

MEDIUM
Tax

No possible to offset income indemnification against repair expenses

V0940-26

MEDIUM
Tax

Linked transactions between partners and entity must be valued at market value where professional services criteria are not met

V0903-26

MEDIUM
Tax

Digital game sales via platform deemed electronic service

V0881-26

MEDIUM
Tax

No applies special 1.5% usage tax regime

V0890-26

MEDIUM
Tax

PPA price risk cover not subject to LIS Article 16 limits

V0864-26

MEDIUM
Tax

Debt forgiveness between linked companies may create non-deductible expenses or taxable income

V0867-26

MEDIUM
Tax

Scientific congress access income may be VAT-exempt if cultural social establishment criteria are met

V0798-26

MEDIUM
Tax

Foundations may be considered entrepreneurs for VAT purposes based on their activities and income treatment

V0789-26

MEDIUM
Tax

Reduction for start of activity possible if income from new employer is less than 50% of previous one

V0761-26

MEDIUM
Tax

Objective estimation can be applied in the first year of activity regardless of income and purchase volumes

V0757-26

MEDIUM
Tax

Indemnifications from contract termination are taxable as income

V0756-26

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