Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 40 results.

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MEDIUM
Tax

Tobacco retailers: new self-declaration models for fees and concessionary canon

BOE-A-2026-18699

IN FORCE TODAY
MEDIUM
Tax

Navigation and vessel fees must be included in consignor's VAT base

V5414-26

LOW
Tax

Independent refactoring of port charges subject to VAT

V5048-26

MEDIUM
Tax

Municipal and regional fees charged by landlord form rental base imposable

V0962-26

LOW
Tax

Companies paying telecom taxes: must submit self-declaration electronically by April 27

BOE-A-2026-7042

IN FORCE TODAY
LOW
Tax

Holders of public radioelectric domain: must pay the reservation fee electronically by April 24, 2026

BOE-A-2026-6978

IN FORCE TODAY
HIGH
Tax

Tourist accommodations in Catalonia: 3 months to adapt fees and management records

BOE-A-2026-6642

IN FORCE TODAY
LOW
Tax

Resolución de 24 de febrero de 2026, de la Subsecretaría, por la que se establece el procedimiento para la liquidación y el pago por vía telemática de las tasas consulares.

BOE-A-2026-4515

HIGH
Tax

Basque administrations revise public tariffs and prices from 2026

BOE-A-2026-1257

IN FORCE TODAY
CRITICAL
Tax

Agricultural and forestry enterprises: apply changes to Catalan public tariffs by 1 December 2025

BOE-A-2026-561

IN FORCE TODAY
MEDIUM
Tax

Fiscal ordinance determines whether licence fee deduction applies to full or reduced ICIO rate

V2377-25

MEDIUM
Tax

Fees paid by a firm on behalf of a client may be treated as supplies if certain conditions are met

V0256-25

MEDIUM
Tax

Collective notification by edict for water and sewerage charges remains valid despite quarterly variations in amounts

V1843-24

MEDIUM
Tax

VAT exemption for vessel services does not apply if the recipient is not the operator

V0346-24

MEDIUM
Tax

Industry department fees must be included in the VAT taxable amount for inspection services

V0069-24

MEDIUM
Tax

Exceptional price revision amounts are subject to ICIO and works supervision and inspection fees

V2454-23

MEDIUM
Tax

Debt collection services provided by the concessionaire to the City Council are subject to VAT

V1983-23

MEDIUM
Tax

Mutual societies collaborating with Social Security must pay municipal fees and ICIO

V0775-23

MEDIUM
Tax

Regulated parking services provided by a commercial entity owned by a City Council are subject to VAT

V0114-23

MEDIUM
Tax

Fees charged by a Professional Association for vehicle management services are subject to VAT at 21%

V1741-22

MEDIUM
Tax

Exemption from fees for publishing company registrations in the BORME remains in force

V1038-22

MEDIUM
Tax

Expenses paid on behalf of end customers cannot be included as disbursements in the dealer's invoice

V0390-22

MEDIUM
Tax

Aena airport fees are non-tax public patrimonial benefits

V2835-21

MEDIUM
Tax

Gastos community, IBI and container insurance deductible in rental of habitual home

V2348-21

MEDIUM
Tax

Beehives in migratory beekeeping operations may be subject to ICIO and activity licence fees

V1269-21

MEDIUM
Tax

DGT lacks jurisdiction to determine if double taxation occurs due to coexistence of residential and commercial premises

V0665-21

MEDIUM
Tax

Recharging of expenses by a professional association is subject to VAT and Corporation Tax

V3669-20

MEDIUM
Tax

Rebilling of court fees paid in one's own name must include VAT in the taxable amount

V3436-20

MEDIUM
Tax

Las tasas de tráfico pagadas por una gestoría en nombre y por cuenta del cliente pueden considerarse suplidos no sujetos a IVA

V1338-20

MEDIUM
Tax

Dependency allowances and the reimbursement of driving license fees are not exempt from Personal Income Tax (IRPF)

V1088-20

MEDIUM
Tax

Las tasas pagadas en nombre y por cuenta del cliente no integran la base imponible del IVA si cumplen los requisitos de suplidos

V1048-20

MEDIUM
Tax

La DGT no resuelve sobre la pertinencia del cobro de la tasa de alcantarillado en el caso concreto planteado

V0227-20

MEDIUM
Tax

Recaudation service taxed at 21% VAT; user charges are non-taxable public patrimonial benefits

V2401-19

MEDIUM
Tax

Payment for exams or certifications may not be taxed as benefits in kind if required by the job role

V2506-17

MEDIUM
Tax

Natural persons not entitled to court fee exemptions for contract rescission in insolvency proceedings

V1902-16

MEDIUM
Tax

Reductions in IBI or local tax rates are tax benefits, not subsidies

V0400-16

MEDIUM
Tax

Company payment of university fees may not be treated as benefits in kind if training requirements are met

V1761-15

MEDIUM
Tax

Wages, social security and public fees excluded from annual operations declaration

V1163-15

MEDIUM
Tax

Taxation option (individual or joint) cannot be modified once the filing period has ended

V0371-15

MEDIUM
Tax

Legal fees, court representatives, and court costs may be included in the deduction for the primary residence

V0237-15

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