Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.

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LOW
Administrative

Resolución de 5 de junio de 2026, de la Dirección General de Pesca Sostenible, por la que se publica la Adenda de prórroga del Convenio con la Comunidad Autónoma de Canarias, para la gestión compartida de las reservas marinas en Canarias.

BOE-A-2026-13000

LOW
Administrative

Resolución de 5 de junio de 2026, de la Dirección General de Pesca Sostenible, por la que se publica la Adenda de prórroga del Convenio entre la Secretaría General de Pesca y la Comunidad Autónoma de la Región de Murcia, para la gestión compartida de reservas marinas en Murcia.

BOE-A-2026-12858

HIGH
Administrative

Caza permiters in Cantabria: 3 months to update hunting records under new regional reserve rules

BOE-A-2026-12522

IN FORCE TODAY
LOW
Tax

La reserva de revalorización puede destinarse a reservas de libre disposición tras diez años de su cierre, bajo condiciones adicionales

V5015-26

MEDIUM
Tax

NIF required for accommodation invoices unless simplified and under €400

V0950-26

MEDIUM
Tax

Companies and individuals to submit marine reserve applications online by 1 September 2026

BOE-A-2026-6401

IN FORCE TODAY
MEDIUM
Tax

Restaurant reservation mediation outside Spain exempt from Spanish VAT

V0341-26

MEDIUM
Tax

Adjustments to reserves for correcting income recognition errors not included in taxable base

V0257-26

MEDIUM
Tax

Dividends received by a shareholder are considered capital gains for income tax

V1277-25

MEDIUM
Tax

Charges to reserves not included in taxable base under accounting policy changes or error corrections

V2506-24

MEDIUM
Tax

Expenses from improper appropriation are deductible upon incurrence or accounting recordation, excluding penalties

V1180-24

MEDIUM
Tax

Partial reverse financial spin-off could qualify for special regime if LIS requirements and valid economic reasons are met

V3550-20

MEDIUM
Tax

Inversion of the recipient in services from non-established providers

V1864-20

LOW
Tax

Dividends may be exempt pursuant to Art. 21 of the CIT if the participation requirements and other legal requirements are met

V0382-19

LOW
Tax

Requisitos para la exención de dividendos según el artículo 21.1 de la LIS

V0495-18

MEDIUM
Tax

Dividend payments from reserves do not affect acquisition value maintenance under certain conditions

V3203-17

MEDIUM
Tax

Dividend payments from reserves do not affect acquisition value maintenance if below post-donation group profits

V3204-17

LOW
Tax

Una misma inversión puede materializar reservas para inversiones en Canarias (RIC) dotadas en distintos periodos

V2440-17

MEDIUM
Tax

Dividend distribution from exercise reserves under patrimonial companies regime

V0259-17

LOW
Tax

Las reservas generadas por una fusión se consideran ampliaciones de fondos propios por reestructuración y no computan para la reducción del art. 25 LIS

V5470-16

MEDIUM
Tax

Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits

V4976-16

LOW
Tax

Tratamiento fiscal de la distribución de aportaciones, reservas por reducción de capital y resultados por reversión de deterioros

V4953-16

MEDIUM
Tax

Deductibility of loss on shareholding governed by accounting recognition period

V4873-16

LOW
Tax

Requisitos para la exención de dividendos en el Impuesto sobre Sociedades según el artículo 21 de la LIS

V0891-16

LOW
Tax

Requisitos para la exención de dividendos según el artículo 21.1 de la LIS

V0705-16

MEDIUM
Tax

Dividends from a Dutch entity exempt if reserves from prior transfer from Spanish subsidiary

V3561-15

LOW
Tax

Los dividendos de reservas acumuladas pueden estar exentos si se cumplen los requisitos del artículo 21 LIS

V2783-15

MEDIUM
Tax

Distribution of reserves via issuance of shares and cash treated as return of capital

V0728-15

MEDIUM
Tax

Societies of an ETVE may claim exemption or deduction for capital gains and exempt income

V2605-14

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