Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 165 results.

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
MEDIUM
Tax

Solar subsidies under RD 477/2021 exempt from IRPF tax

V5263-26

MEDIUM
Tax

Energy efficiency subsidies taxed as patrimonial gain

V5282-26

MEDIUM
Tax

Subsidy to be allocated to owners according to their ownership share

V5349-26

MEDIUM
Tax

Disbursement of disability home adaptation subsidy treated as patrimonial gain

V5341-26

MEDIUM
Tax

Energy efficiency rehabilitation deduction applies even after property transfer

V5369-26

MEDIUM
Tax

State housing aid not taxable if not an AEDE

V5377-26

MEDIUM
Tax

Solar subsidy treated as patrimonial gain in IRPF

V5379-26

MEDIUM
Tax

DANA vehicle replacement subsidies exempt from IRPF tax

V5339-26

MEDIUM
Tax

Renewable self-consumption subsidies taxed as capital gain

V5311-26

MEDIUM
Tax

No declaration required for exempt subsidy if income limits not exceeded

V5291-26

MEDIUM
Tax

Transport subsidies not subject to VAT

V5163-26

MEDIUM
Tax

Mandatory school transport exempt from VAT; optional subject to 10% reduced rate

V5162-26

LOW
Tax

VAT treatment on contributions from the Administration for school transport

V5094-26

LOW
Tax

VAT treatment on contributions from the Administration for school transport

V5093-26

LOW
Tax

Public contributions for school transport exempt from VAT do not require invoicing

V5092-26

LOW
Tax

Public contributions for school transport exempt from VAT do not require invoicing

V5051-26

LOW
Tax

Public contributions for school transport are exempt from VAT

V5053-26

LOW
Tax

Admin contributions for school transport exempt from VAT

V5054-26

LOW
Tax

Public contributions for school transport exempt from VAT do not require invoicing

V5056-26

LOW
Tax

Public contributions for school transport are exempt from VAT

V5055-26

LOW
Tax

Public contributions for school transport exempt from VAT no invoicing required

V5052-26

LOW
Tax

Public contributions for school transport exempt from VAT and no invoice required

V5042-26

LOW
Tax

Administrative school transport contributions exempt from VAT and no invoice required

V5044-26

LOW
Tax

Admin contributions for school transport exempt from VAT

V5043-26

MEDIUM
Tax

Receipt of a subsidy without economic activity is treated as a patrimonial gain

V1623-26

MEDIUM
Tax

Solar panel subsidy under RD 477/2021 exempt from IRPF tax

V1539-26

MEDIUM
Tax

Energy efficiency subsidies under RD 691/2021 exempt from IRPF

V1590-26

LOW
Tax

School transport contributions exempt from VAT as no consideration or price-linked subsidy

V1462-26

LOW
Tax

La consulta trata sobre la consideración de una subvención en el cálculo de la prorrata de deducción del IVA

V1479-26

MEDIUM
Tax

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

BOE-A-2026-12275

IN FORCE TODAY
MEDIUM
Tax

Theatrical associations: three months to apply for direct subsidy

BOE-A-2026-12040

IN FORCE TODAY
MEDIUM
Tax

Subsidies from Royal Decree 477/2021 for self-consumption and renewables exempt from IRPF taxation

V1418-26

LOW
Tax

Exención en el IRPF de las subvenciones por eficiencia energética (RD 477/2021)

V1417-26

MEDIUM
Tax

Public contributions for school transport are exempt from VAT

V1366-26

MEDIUM
Tax

Disability subsidy deemed patrimonial gain subject to income tax

V1372-26

MEDIUM
Tax

Municipal energy efficiency subsidies may be exempt from IRPF under RD 853/2021

V1370-26

MEDIUM
Tax

Public contributions for school transport are not VAT liable

V1367-26

MEDIUM
Tax

Public contributions for school transport are not VAT subject operations

V1368-26

MEDIUM
Tax

Artistic research grant exempt from VAT and treated as income from economic activity

V1311-26

MEDIUM
Tax

Administrative contributions for school transport exempt from VAT

V1307-26

MEDIUM
Tax

Public contributions for school transport exempt from VAT do not require invoicing

V1302-26

LOW
Tax

Public contributions for school transport exempt from VAT

V1303-26

MEDIUM
Tax

Subsidies must be deducted from energy efficiency works base and interest penalties paid

V1213-26

MEDIUM
Tax

Residential rehabilitation subsidies under Royal Decree 853/2021 exempt from IRPF

V1206-26

MEDIUM
Tax

Energy retrofit or self-consumption subsidies taxed as capital gain

V1208-26

MEDIUM
Tax

Subsidies for renewable energy self-consumption exempt from income tax

V1189-26

MEDIUM
Tax

Energy rehabilitation subsidies exempt; digital dividend subsidies taxable

V1183-26

MEDIUM
Tax

CULTIVA beneficiaries must submit training stay applications by 31 December 2026

BOE-A-2026-10742

IN FORCE TODAY
MEDIUM
Tax

Reimbursement of received subsidy must be handled via correction of self-declaration

V1118-26

MEDIUM
Tax

Exemption of a subsidy for a non-profit association depends on whether it funds its social purpose or an economic activity

V1073-26

MEDIUM
Tax

Victim associations: 30-day deadline to apply for 2026 funding

BOE-A-2026-10411

IN FORCE TODAY
MEDIUM
Tax

Public funding for school transport exempt from VAT

V1016-26

MEDIUM
Tax

Administrative contributions for school transport exempt from VAT

V1014-26

LOW
Tax

Las aportaciones para financiar obras de infraestructuras de agua podrían no estar sujetas al IVA según los nuevos criterios de subvenciones vinculadas al precio

V0954-26

MEDIUM
Tax

School transport services by a UTE are VAT liable; public contributions are not

V0853-26

MEDIUM
Tax

School transport services by a UTE are VAT liable; public subsidies are not

V0852-26

MEDIUM
Tax

Public contributions for school transport are not VAT subject operations

V0845-26

MEDIUM
Tax

School transport services by a UTE are VAT liable; public contributions are not

V0857-26

MEDIUM
Tax

School transport services by a UTE are VAT liable; public contributions are not

V0854-26

MEDIUM
Tax

Public contributions for school transport are exempt from VAT

V0856-26

Email
Contact