Search the BOE, with consequences

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

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MEDIUM
Tax

State housing aid not taxable if not an AEDE

V5377-26

MEDIUM
Tax

Deductibility of VAT on sports tournament organisation costs

V5250-26

MEDIUM
Tax

Resale of event tickets in own name subject to VAT; recipient is the attendee

V5214-26

MEDIUM
Tax

FEGA: 3 months to publish updated Services Charter online

BOE-A-2026-15007

MEDIUM
Tax

Resolution of 1 July 2026 on updating working time records for firms with 10+ employees

BOE-A-2026-14739

MEDIUM
Tax

Rice operators must report stock levels electronically within 30 days

BOE-A-2026-14334

IN FORCE TODAY
LOW
Tax

Consumers with social bonus or supply cost: amounts financed from 26 June 2026

BOE-A-2026-13759

IN FORCE TODAY
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

Entrada en vigor del Canje de Notas constitutivo de Acuerdo entre el Reino de España y los Estados Unidos de América, relativo a la extensión del régimen de privilegios fiscales al personal administrativo y técnico de las Misiones Diplomáticas de ambos países, hecho en Washington el 21 y 28 de mayo de 2025.

BOE-A-2026-12876

LOW
Tax

Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime

V1524-26

LOW
Tax

Guiding services to non-resident agencies are not subject to VAT; the treatment of tickets depends on whether they are supplied or part of the taxable base

V1495-26

LOW
Tax

Users who purchase tickets are the invoice recipients and liable for VAT repayment

V1453-26

MEDIUM
Tax

Innovative energy-saving projects: six months to apply for incentive

BOE-A-2026-12282

IN FORCE TODAY
MEDIUM
Tax

Social associations: 30-day deadline to submit funding projects or lose eligibility

BOE-A-2026-12275

IN FORCE TODAY
MEDIUM
Tax

Road transport operators: 3 months to update traffic and compliance management systems

BOE-A-2026-12035

IN FORCE TODAY
MEDIUM
Tax

Workers on flexible retirement: 12 months to adjust contribution regime

BOE-A-2026-11474

IN FORCE TODAY
HIGH
Tax

Companies with over 10 employees: 3 months to update working time records or fines up to 7,500 EUR/employee

BOE-A-2026-10431

IN FORCE TODAY
MEDIUM
Tax

Sports-beneficial betting: 3-month deadline to adjust revenue distribution or face up to 10,000 EUR fines

BOE-A-2026-9959

IN FORCE TODAY
MEDIUM
Tax

Private schools to apply 2024-2025 salary tables by March

BOE-A-2026-9502

IN FORCE TODAY
MEDIUM
Tax

Security firms: 3 months to adopt revised pay tables or face up to 15,000 EUR fines

BOE-A-2026-9347

IN FORCE TODAY
LOW
Tax

Resolución de 9 de abril de 2026, de la Dirección General de Política Energética y Minas, por la que se otorga a Red Eléctrica de España, SAU, autorización administrativa previa y autorización administrativa de construcción de la línea aérea de transporte de energía eléctrica a 220 kV doble circuito, entrada y salida en la subestación Calera y Chozas, de la línea Almaraz-Ébora, en Calera y Chozas (Toledo), y se declara, en concreto, la utilidad pública.

BOE-A-2026-9171

MEDIUM
Tax

Electric energy companies in Navarra to adjust VAT regime within three months

BOE-A-2026-9048

IN FORCE TODAY
LOW
Tax

Pharmaceutical companies: 3-month deadline to update Annex 1 of Royal Decree 2829/1977

BOE-A-2026-8700

IN FORCE TODAY
MEDIUM
Tax

Fishing companies with high-survival species: 30 days to adapt landing requirements or lose exemption

BOE-A-2026-8400

IN FORCE TODAY
MEDIUM
Tax

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

V0798-26

HIGH
Tax

Companies with over 10 employees: by April 10, 2026, must update work records or face fines up to 7,500 EUR/employee

BOE-A-2026-7967

IN FORCE TODAY
MEDIUM
Tax

Businesses and professionals: 3-month deadline to switch to electronic invoicing or face up to 1,500 EUR fines

BOE-A-2026-7295

IN FORCE TODAY
HIGH
Tax

Taxpayers with income over 50,000 EUR: 3 months to adjust IRPF declaration or fines up to 1,500 EUR

BOE-A-2026-7044

IN FORCE TODAY
MEDIUM
Tax

Beneficiaries of Minimum Vital Income get 3-month tax exemption for self-employment earnings

BOE-A-2026-6976

IN FORCE TODAY
MEDIUM
Tax

Swimming pool and swimming courses services taxed at 21% VAT, except where exempt

V0671-26

MEDIUM
Tax

Shipowners to apply for fishing activity suspension aid by 6 months

BOE-A-2026-6400

IN FORCE TODAY
MEDIUM
Tax

Fish and seafood preservation firms: 3 months to apply 2025 wage tables

BOE-A-2026-6388

IN FORCE TODAY
MEDIUM
Tax

Vendors of invoicing systems must offer RSIF-compliant products by 29 July 2025

V0622-26

MEDIUM
Tax

Supra-autonomous agricultural associations to apply for marketing aid by 3-month deadline

BOE-A-2026-5876

IN FORCE TODAY
LOW
Tax

Correction of error in Law 1/2026: 30 days to publish revised official number

BOE-A-2026-5719

IN FORCE TODAY
LOW
Tax

Acuerdo de 17 de febrero de 2026, de la Comisión Permanente del Consejo General del Poder Judicial, por el que se publica el Acuerdo de 15 de diciembre de 2025, del Tribunal Superior de Justicia de Madrid, por el que se aprueban las normas generales sobre reparto de asuntos de la Sala de lo Contencioso-Administrativo del Tribunal Superior de Justicia de Madrid con entrada en vigor el 1 de enero de 2026.

BOE-A-2026-5477

MEDIUM
Tax

Caffeine sachets as dietary supplements attract 10% VAT

V0522-26

MEDIUM
Tax

Certification of invoicing systems not required before 2027

V0482-26

HIGH
Tax

Companies with 10+ employees must update their working hours records within 3 months or face fines of up to 7,500 EUR/employee

BOE-A-2026-4524

IN FORCE TODAY
MEDIUM
Tax

Companies paying radioelectric domain reserve tax must update income reporting within three months

BOE-A-2026-4517

IN FORCE TODAY
MEDIUM
Tax

Liquidation of a society necessary to claim patrimonial loss in IRPF

V0453-26

MEDIUM
Tax

Supra-autonomous agri-associations to submit aid applications by March 31

BOE-A-2026-4378

IN FORCE TODAY
MEDIUM
Tax

Rental of housing with entry/exit cleaning exempt from VAT

V0401-26

MEDIUM
Tax

Entry tickets for amateur FEB league matches subject to 10% VAT

V0386-26

MEDIUM
Tax

Metalworking and packaging firms: 3 months to update salary tables

BOE-A-2026-4223

IN FORCE TODAY
HIGH
Tax

Multinational and large-scale groups: 12 months to adjust taxable base in line with Directive (EU) 2022/2523

BOE-A-2026-3911

IN FORCE TODAY
MEDIUM
Tax

A invoice can be corrected or cancelled by any permitted means, regardless of Royal Decree 1007/2023

V0330-26

HIGH
Tax

Companies with 10+ employees: 3 months to update working time records or fines up to 7,500 EUR/employee

BOE-A-2026-3385

IN FORCE TODAY
HIGH
Tax

Autonomous communities: 3 months to adapt budget credits or fines up to 100,000 EUR

BOE-A-2026-3217

IN FORCE TODAY
HIGH
Tax

Businesses and individuals: 12 months to suspend Article 97.1 of Law 8/2023

BOE-A-2026-3218

IN FORCE TODAY
MEDIUM
Tax

Defensive companies: three months to adapt joint purchases or collaborative projects

BOE-A-2026-2725

IN FORCE TODAY
LOW
Tax

Event ticket management costs qualify for 10% reduced tax rate

V0198-26

MEDIUM
Tax

Companies with self-filing obligation: 30 days to adopt new annual IVA summary form 390

BOE-A-2026-1761

IN FORCE TODAY
HIGH
Tax

Companies with more than 10 employees: 3 months to update working time records or fines up to 7,500 EUR/employee

BOE-A-2026-991

IN FORCE TODAY
LOW
Tax

Resolución de 17 de diciembre de 2025, de la Dirección General de Política Energética y Minas, por la que se otorga a Red Eléctrica de España, SAU, autorización administrativa previa y autorización administrativa de construcción para la línea aérea de transporte de energía eléctrica, doble circuito a 400 kV, de entrada y salida en la subestación Iznalloz 400 kV, desde la línea Baza-Caparacena, en Iznalloz (Granada).

BOE-A-2026-826

MEDIUM
Tax

Partial divestment of a business activity may qualify for tax neutrality

V0032-26

LOW
Tax

Entries for RFEF First Division taxed at 10% VAT; Copa del Rey at 21%

V1751-25

LOW
Tax

The deduction for the acquisition of electric vehicles is not applicable if the registration predates the entry into force of Royal Decree-Law 5/2023

V1389-25

LOW
Tax

The VAT rate for padel tournament tickets will depend on whether the competition is classified as amateur or professional

V0646-25

LOW
Tax

Travel agencies must charge VAT when selling tickets on their own behalf

V0569-25

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