Search the BOE, with consequences

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

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
LOW
dgt-evolution

Refund of Input Tax: DGT doctrinal evolution

evolution::devolucion-de-cuotas

LOW
dgt-evolution

Variable Rate: DGT doctrinal evolution

evolution::cuota-variable

LOW
dgt-evolution

Differential Tax Liability: DGT doctrinal evolution

evolution::cuota-diferencial

LOW
dgt-evolution

Liquidation Amount: DGT doctrinal evolution

evolution::cuota-de-liquidacion

LOW
dgt-evolution

Ownership Share: DGT doctrinal evolution

evolution::cuota-de-titularidad

LOW
dgt-evolution

Integrated Tax Liability — DGT doctrinal evolution

evolution::cuota-integra

LOW
dgt-evolution

State Integrated Tax: DGT doctrinal evolution

evolution::cuota-integra-estatal

LOW
dgt-evolution

Rectification of Tax Liabilities: DGT doctrinal evolution

evolution::rectificacion-de-cuotas

LOW
dgt-evolution

Ideal Share: DGT doctrinal evolution

evolution::cuota-ideal

LOW
Administrative

Resolución de 9 de septiembre de 2026, de la Secretaría General de Pesca, por la que se publican las cantidades disponibles de sardina ibérica (stock PIL/8C9A) objeto del mecanismo de optimización anual del uso de cuotas para el año 2026.

BOE-A-2026-19042

LOW
dgt-evolution

Deduction of Quotas: DGT doctrinal evolution

evolution::deduccion-de-cuotas

MEDIUM
Labour

Advertising companies: non-consolidated extraordinary payment in three installments between 2026 and 2027

BOE-A-2026-18419

IN FORCE TODAY
MEDIUM
Administrative

Vessels not targeting bluefin tuna: 2026 incidental catch limits and deadlines

BOE-A-2026-17563

IN FORCE TODAY
HIGH
Subsidies

R&D intensive SMEs: procedure to defer and split payments of state loans without collateral

BOE-A-2026-16807

MEDIUM
Administrative

Fish fleets: 1,000 tonnes of Iberian sardine allocated for 2026 campaign

BOE-A-2026-16728

MEDIUM
Tax

IVA deductions possible for eliminated quotas in final settlement if less than four years since due date

V5424-26

MEDIUM
Tax

Exemption from VAT depends on inclusion in official study plans

V5411-26

MEDIUM
Tax

Deduction available for energy storage installation in 2026

V5356-26

MEDIUM
Tax

Loss of capital due to society dissolution must be attributed to the judicial order approving dissolution

V5361-26

MEDIUM
Tax

60% deduction possible for energy efficiency works in residential buildings

V5372-26

MEDIUM
Tax

Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility

V5373-26

MEDIUM
Tax

60% deduction available for energy efficiency works in residential homes

V5394-26

MEDIUM
Tax

Energy efficiency deduction applied in year certificate issued

V5265-26

MEDIUM
Tax

20% deduction available for energy retrofit works in primary residence

V5269-26

MEDIUM
Tax

Revocation of a company's NIF does not automatically cause a patrimonial loss in IRPF

V5270-26

MEDIUM
Tax

Deductions for mortgage payments during habitual residence

V5278-26

MEDIUM
Tax

Requirements to claim home purchase deduction after 2013 repeal

V5280-26

MEDIUM
Tax

Efficiency energy deduction applicable if property becomes habitual residence after works

V5283-26

MEDIUM
Tax

Correction needed for 2023 tax return to claim energy efficiency rehabilitation deduction

V5302-26

MEDIUM
Tax

Home ownership investment deduction limited to ownership percentage

V5304-26

MEDIUM
Tax

Premiums under special social agreement are deductible in IRPF

V5307-26

MEDIUM
Tax

Subsidy to be allocated to owners according to their ownership share

V5349-26

MEDIUM
Tax

Requirements to claim home ownership deduction after 2013 repeal

V5355-26

MEDIUM
Tax

Dissolution of community of property generates capital gain if allocation exceeds ownership share

V5359-26

MEDIUM
Tax

Deduction for energy efficiency applicable despite single property owner billing

V5363-26

MEDIUM
Tax

Deduction for energy efficiency not allowed if previous certificate is over two years old

V5378-26

MEDIUM
Tax

Right to 60% energy efficiency deduction for residential buildings

V5395-26

MEDIUM
Tax

60% deduction available for energy efficiency works in residential buildings

V5266-26

MEDIUM
Tax

Death of a condominium with economic compensation may result in capital gain or loss

V5272-26

MEDIUM
Tax

Liquidation of a community property society generates no patrimonial gain or loss if ownership share is respected

V5328-26

MEDIUM
Tax

Specie remuneration for vehicle use does not allow 100% VAT deduction

V5251-26

MEDIUM
Tax

Contributor's share in proindiviso deemed non-monetary contribution and not an economic activity

V5232-26

MEDIUM
Tax

Payments made in advance of IRPF before residency change can be deducted in IRNR

V5233-26

MEDIUM
Tax

Profit from sale of Canary-made tangible assets could benefit from 50% integral tax rebate

V5182-26

MEDIUM
Tax

Transmission date for positive income exemption depends on accounting write-down date

V5183-26

MEDIUM
Tax

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

V5162-26

MEDIUM
Tax

Tax declaration required if assets exceed 2 million euros

V5167-26

MEDIUM
Tax

Third-party services not included in purchase price for used goods margin calculation

V5154-26

MEDIUM
Tax

IAE for non-hotel tourist accommodations calculated by number of beds and property surface

V5142-26

MEDIUM
Tax

Dissolution of a community of goods without tax excess due to documented legal acts

V5127-26

LOW
Tax

Resolución de 23 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Chinchilla de Monte-Aragón, por la que se suspende la inmatriculación una cuota indivisa de finca.

BOE-A-2026-14314

LOW
Tax

Resolución de 29 de junio de 2026, de la Secretaría General de Pesca, por la que se publica la cuota de anchoa de la zona 9a (stock ANE/9WX10) desde el 1 de julio de 2026 a 30 de junio de 2027.

BOE-A-2026-14226

LOW
Tax

Resolución de 10 de junio de 2026, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del ejercicio 2026 relativos a las cuotas nacionales y provinciales y se establece el lugar de pago de dichas cuotas.

BOE-A-2026-13930

LOW
Tax

Resolución de 17 de junio de 2026, de la Secretaría General de Pesca, por la que se distribuyen las cantidades detraídas y obtenidas en un intercambio de cuotas de stocks repartidos y no repartidos con Bélgica.

BOE-A-2026-13932

LOW
Tax

Separate tax obligations for share acquisition and segregation, no TS doctrine application

V5086-26

MEDIUM
Tax

Van truck taxed under IVTM as a truck based on its useful load

V5081-26

MEDIUM
Tax

Acquisition value of inherited property includes inheritance tax, share of tax and related costs

V1654-26

MEDIUM
Tax

Premiums under special agreement with Social Security deductible

V1658-26

MEDIUM
Tax

Dissolution of gainful shares does not allow updating property acquisition value for income tax

V1661-26

MEDIUM
Tax

Possibility of claiming 40% deduction for energy efficiency improvements in non-renewable primary energy consumption in residential property

V1585-26

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