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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 181 results.

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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
LOW
Tax

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

BOE-A-2026-7042

IN FORCE TODAY
MEDIUM
FISCAL

Profit arises if property allocation in marital settlement exceeds ownership share

V2640-25

MEDIUM
FISCAL

No capital gain arises in IRPF from free transfer of plots to local government

V2644-25

MEDIUM
FISCAL

Possibility of reapplying home ownership deduction upon returning to residence

V2611-25

MEDIUM
FISCAL

Lack of housing space does not automatically entitle exemption for reinvestment without mandatory need

V2621-25

MEDIUM
FISCAL

Life insurance payout for absolute and permanent disability considered capital income

V2573-25

LOW
FISCAL

Derecho a la devolución del impuesto sobre envases de plástico para adquirentes no contribuyentes que envíen productos fuera del territorio de aplicación

V2570-25

MEDIUM
FISCAL

Extensions or improvements can be added to the property acquisition value for tax purposes

V2557-25

MEDIUM
FISCAL

Death of spouse triggers capital gain from life insurance debt cancellation

V2569-25

MEDIUM
FISCAL

Change from company to self-employed may lead to loss of unemployment payment exemption

V2538-25

MEDIUM
FISCAL

Subsidies under Royal Decree 477/2021 exempt from income tax

V2575-25

MEDIUM
FISCAL

Sale of a segregated plot from inherited land creates capital gain or loss

V2556-25

MEDIUM
FISCAL

Repayment of an unjustified pension must be rectified in the year it was received

V2552-25

MEDIUM
FISCAL

Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence

V2554-25

MEDIUM
FISCAL

Waste incineration and co-incineration: operators are substitute taxpayers

V2524-25

MEDIUM
FISCAL

Pension plan benefits under general regime do not benefit from disability exemption

V2507-25

MEDIUM
FISCAL

Objective estimation cannot be applied in 2026 if direct estimation was used in 2025

V2479-25

MEDIUM
FISCAL

Indemnifications for renouncing legal claims against a bank are treated as integrated capital gains

V2463-25

MEDIUM
FISCAL

Transactional settlement indemnities taxed as integrated patrimonial gain

V2451-25

MEDIUM
FISCAL

Communities of goods taxed under rental attribution regime in IRPF

V2469-25

LOW
FISCAL

Imposibilidad de aplicar la exención por reinversión en vivienda habitual para contribuyentes acogidos al régimen especial de desplazados

V2467-25

MEDIUM
FISCAL

Damages for hidden defects may reduce capital gain

V2439-25

LOW
FISCAL

La tributación en España dependerá de la residencia fiscal del contribuyente

V2413-25

MEDIUM
FISCAL

Reinvestment exemption available for habitual home after marital assets settlement

V2390-25

MEDIUM
FISCAL

Effective tax amount paid abroad can be deducted without proportional calculations

V2393-25

MEDIUM
FISCAL

Reinvestment exemption not applicable if sold property was not habitual residence

V2391-25

MEDIUM
FISCAL

Exemption for home sale for those over 65 not solely based on registration

V2388-25

LOW
FISCAL

El RSIF se aplica a los contribuyentes del IRPF que desarrollen actividades económicas y utilicen sistemas informáticos de facturación

V2331-25

MEDIUM
FISCAL

Exemption for sale of habitual home not available before age 65

V2249-25

MEDIUM
FISCAL

Gain or loss from expropriation is recognised in the year of occupation

V2286-25

MEDIUM
FISCAL

Insurance payout for serious illnesses treated as patrimonial gain

V2236-25

MEDIUM
FISCAL

Deduction for heritage protection not applicable without cultural interest declaration

V2190-25

MEDIUM
FISCAL

Energy efficiency deduction not applicable under special tax regime

V2199-25

MEDIUM
FISCAL

Property income under displaced workers regime declared at full amount

V2207-25

MEDIUM
FISCAL

State deduction for accessibility works in habitual home not available

V2145-25

LOW
FISCAL

La exención por reinversión requiere que el inmueble transmitido sea la vivienda habitual del contribuyente

V2142-25

MEDIUM
FISCAL

Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation

V2127-25

MEDIUM
FISCAL

Loss of a deposit in a judicial auction is deemed a patrimonial loss in income tax

V2136-25

MEDIUM
FISCAL

Income and penalties from contract breaches may be treated as capital gains

V2109-25

MEDIUM
FISCAL

Indemnizaciones from provisional execution imputed to the year when the judgment becomes final

V2096-25

MEDIUM
FISCAL

Exemption for homes of over-65s does not cover independent garage purchases

V2068-25

MEDIUM
FISCAL

Over-65s must prove habitual residence to claim home sale exemption

V2061-25

MEDIUM
FISCAL

Reinvestment exemption applies if property was former spouse's habitual home

V2065-25

MEDIUM
FISCAL

Subsidies under Royal Decree 477/2021 not included in IRPF taxable base

V2060-25

MEDIUM
FISCAL

Requirements for age-related exemption on transfer of habitual home: three years of full ownership

V2056-25

LOW
FISCAL

Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application

V2031-25

MEDIUM
FISCAL

Different acquisition dates and values to calculate capital gain for inherited and purchased property shares

V1976-25

MEDIUM
FISCAL

Rental income from a roof is declared when due and subject to retention

V1908-25

MEDIUM
FISCAL

Requirements for a garage to be considered habitual residence

V1906-25

MEDIUM
FISCAL

Filing model 100 instead of 151 does not constitute withdrawal from the special regime

V1921-25

MEDIUM
FISCAL

Rental income from a pending inheritance is attributed to heirs as income from real estate capital

V1859-25

MEDIUM
FISCAL

Reinvestment exemption not applicable if property ceased to be habitual residence

V1879-25

MEDIUM
FISCAL

Shares of the same issuer listed on different markets and currencies are homogeneous values

V1872-25

MEDIUM
FISCAL

Losses from a deceased relative cannot be offset by heirs in personal income tax

V1863-25

LOW
FISCAL

El cónyuge acogido al régimen especial de la Ley Beckham debe presentar la declaración correspondiente

V1852-25

MEDIUM
FISCAL

Can objective estimation method be resumed in 2027 after ceasing incompatible activity

V1809-25

MEDIUM
FISCAL

Reinvestment exemption not applicable if property sold was not habitual

V1802-25

MEDIUM
FISCAL

Rental income in property communities attributed to co-owners

V1798-25

MEDIUM
FISCAL

Factual separation does not allow retroactive tax declaration of legal separation

V1840-25

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