Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 107 results.

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MEDIUM
Tax

Transfer of rural land without material urbanisation works is VAT-exempt

V5429-26

MEDIUM
Tax

10% VAT for rehabilitation requires building to be habitable

V5418-26

MEDIUM
Tax

Sale of properties as homes after change of use requires IVA deduction regularisation

V5234-26

MEDIUM
Tax

10% VAT on construction or renovation not necessarily requiring habitability certificate

V5174-26

LOW
Tax

Renovation works on real estate located in Sweden are not subject to Spanish VAT

V1496-26

LOW
Tax

Property transfers after renovation may be VAT liable if deemed first delivery

V1460-26

MEDIUM
Tax

Reinvestment exemption allows reforms only if deemed structural rehabilitation

V1336-26

MEDIUM
Tax

Only investments and improvements to property can increase acquisition value to reduce capital gain

V1281-26

MEDIUM
Tax

Improvements and extensions added to purchase value for capital gain calculation

V1276-26

MEDIUM
Tax

Galician regional supplement to apply from 22 May 2026

BOE-A-2026-10967

IN FORCE TODAY
MEDIUM
Tax

Repair and maintenance costs deductible as rental income from real estate

V1197-26

MEDIUM
Tax

Improvements or extensions may increase property acquisition value

V1168-26

MEDIUM
Tax

No deduction in IRPF for adaptations to a family member's home

V1087-26

MEDIUM
Tax

Renovation works taxed at 21% unless qualifying for reduced rate

V0959-26

MEDIUM
Tax

VAT rate for home sales depends on whether works constitute rehabilitation or property is habitable

V0737-26

MEDIUM
Tax

Exemption for reinvestment possible when purchasing remaining property share

V0723-26

LOW
Tax

Short-term tourist rentals require express community approval for 3 months

BOE-A-2026-4904

IN FORCE TODAY
LOW
Tax

Owners of tourist homes: 3 months to obtain municipal license or face registration suspension

BOE-A-2026-4915

LOW
Tax

3-month suspension of tourist rental registration numbers where statutes prohibit it

BOE-A-2026-4755

IN FORCE TODAY
MEDIUM
Tax

Reform works not considered rehabilitation unless structural elements are restored

V0432-26

MEDIUM
Tax

Only the portion of the new loan attributable to the original home loan is deductible

V0469-26

MEDIUM
Tax

Home renovations count as reinvestment only if classified as structural rehabilitation

V0259-26

LOW
Tax

Resolución de 27 de enero de 2026, de la Dirección General de Estrategia Industrial y de la Pequeña y Mediana Empresa, por la que se aprueba la revisión del Manual de Reformas de Vehículos.

BOE-A-2026-2709

LOW
Tax

Claimants with neighbouring opposition: 30 days for registrar to record land division

BOE-A-2026-2692

IN FORCE TODAY
MEDIUM
Tax

Obligation to issue invoice for each advance payment in renovation works

V0084-26

MEDIUM
Tax

Rehabilitation of a home may be treated as acquisition for reinvestment exemption under strict conditions

V2259-25

LOW
Tax

Treatment of VAT on housing conversions depends on whether works constitute rehabilitation and on objective suitability for residential use

V1621-25

MEDIUM
Tax

Requirements for rehabilitation works to qualify for reinvestment exemption

V1468-25

MEDIUM
Tax

Installation of an elevator can increase property acquisition value

V1253-25

LOW
Tax

Renovation costs not included in land acquisition value for IIVTNU

V0977-25

LOW
Tax

Reinvestment exemption applicable using external financing for habitual home purchase

V0682-25

LOW
Tax

VAT exemption for property sales depends on whether works qualify as rehabilitation

V0720-25

LOW
Tax

Sale of a renovated home may be exempt from VAT if rehabilitation criteria are met

V0644-25

LOW
Tax

The renovation of a premises for the purpose of selling or renting housing may confer the status of a taxable person subject to VAT

V0158-25

MEDIUM
Tax

Full value of new home may be considered reinvested even if financed via mortgage loan

V2502-24

MEDIUM
Tax

Investment of passive party applies to rehabilitation works if recipient is a business owner assuming risk

V2132-24

MEDIUM
Tax

Dividend payments reduce investment reserve limit in Balearic Islands

V2003-24

MEDIUM
Tax

VAT deduction for repairs and renovations depends on economic activity impact and property nature

V1937-24

MEDIUM
Tax

Improvement works increase acquisition value, whereas repairs are deductible expenses

V1787-24

MEDIUM
Tax

Improvement or expansion works are included in the acquisition value and are not deductible as repair expenses

V1561-24

MEDIUM
Tax

If the work is cancelled, supplier must adjust VAT base and refund excess to customer

V1347-24

MEDIUM
Tax

Usufructuaries may deduct repair and maintenance costs from rental income

V0694-24

MEDIUM
Tax

Las aportaciones al patrimonio protegido que excedan los límites permiten reducir la base imponible en los cuatro ejercicios siguientes

V3193-23

MEDIUM
Tax

Membership fees of non-profit associations exempt from VAT, but individual services are not

V3159-23

MEDIUM
Tax

The exemption for reinvestment shall be partial if part of the amount is allocated to renovations that do not constitute rehabilitations

V2058-23

MEDIUM
Tax

Property purchase for renovation: VAT depends on whether works qualify as rehabilitation

V1927-23

MEDIUM
Tax

The purchase, renovation, and sale of housing is considered an economic activity for Personal Income Tax purposes

V1844-23

MEDIUM
Tax

Subsidies for home renovation are taxed as capital gains in Personal Income Tax

V1669-23

MEDIUM
Tax

Deductible VAT on property renovation for rental purposes

V1627-23

MEDIUM
Tax

Renovations to a leased premises are amortised over the contract term and any remaining value constitutes a capital loss

V1495-23

MEDIUM
Tax

Los gastos de reparación y conservación de un inmueble en expectativa de alquiler son deducibles si se correlacionan con los ingresos futuros

V1263-23

MEDIUM
Tax

30% deduction applies for investments in new enterprises made in 2022

V1095-23

MEDIUM
Tax

Architect must charge VAT; payer must withhold IRPF

V0572-23

MEDIUM
Tax

No permanent establishment exists if a property owner lacks human and technical resources to manage its leasing

V0244-23

MEDIUM
Tax

Non-established landlord is liable for VAT on office leases and must use the general refund procedure

V0205-23

MEDIUM
Tax

Se puede aplicar la exención por reinversión si la nueva vivienda se compró hasta dos años antes de vender la antigua

V2371-22

MEDIUM
Tax

VAT paid prior to the commencement of economic activity may be deductible if there is an intention to allocate the goods to said activity

V2348-22

MEDIUM
Tax

Inversion of passive subject allowed in building rehabilitation if conditions met

V1959-22

MEDIUM
Tax

VAT rate for renovation works depends on classification as construction, rehabilitation or renewal

V1629-22

MEDIUM
Tax

La novación o ampliación de un préstamo hipotecario no agota el derecho a la deducción por inversión en vivienda habitual

V0715-22

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