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

Rectification of Tax Liabilities: DGT doctrinal evolution

evolution::rectificacion-de-cuotas

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
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

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

V5373-26

MEDIUM
Tax

Deductions for mortgage payments during habitual residence

V5278-26

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

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

V5272-26

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

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

V5162-26

MEDIUM
Tax

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

V5154-26

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

Premiums under special agreement with Social Security deductible

V1658-26

LOW
Tax

VAT deductibility of a motorhome depends on professional use, not the 50% presumption

V1529-26

MEDIUM
Tax

Requirements for home purchase investment deduction under transitional regime

V1549-26

LOW
Tax

Posibilidad de aplicar el régimen de neutralidad fiscal en la aportación de cuotas de comunidad de bienes

V5038-26

MEDIUM
Tax

Premiums under an Special Agreement with Social Security are deductible from taxable income

V1516-26

LOW
Tax

Scientific congress entry fees may be VAT-exempt if social or educational entity criteria met

V1464-26

LOW
Tax

Debe aplicarse la inversión del sujeto pasivo en servicios prestados por un no establecido a un empresario en España

V1478-26

LOW
Tax

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

V1462-26

LOW
Tax

Subject passive investment applies to social housing construction; no VAT deduction possible

V1468-26

LOW
Tax

IVA can be charged to customers via amended invoices after exit from agricultural special regime

V1481-26

LOW
Tax

The right to VAT deduction arises at the time of accrual and may be exercised in subsequent periods in accordance with legal requirements

V1441-26

LOW
Tax

Analysis of the VAT liability of irrigation community operations

V1444-26

LOW
Tax

VAT deductibility of vehicle expenses depends on their application to business activity

V1450-26

LOW
Tax

Las cuotas, subvenciones y donaciones de una asociación sin ánimo de lucro pueden estar exentas si no derivan de una actividad económica

V5024-26

LOW
Tax

IVA in legal services devenged upon judicial procedure completion

V1427-26

MEDIUM
Tax

Right to deduction for home investment maintained if loan cancelled and new one taken out simultaneously

V1388-26

LOW
Tax

Membership fees may be exempt from VAT under specific conditions

V1408-26

MEDIUM
Tax

Debt forgiveness for an energy distributor allows VAT base modification

V1386-26

LOW
Tax

Resolución de 28 de mayo de 2026, de la Secretaría General de Pesca, por la que se lleva a cabo el reparto de las cuotas relativas a un intercambio con Reino Unido de los stocks de merluza HKE/571214 y de maruca LIN/6X14.

BOE-A-2026-11667

MEDIUM
Tax

Civil retiree's voluntary payments to Pro Orphans Association are IRPF-deductible

V1316-26

MEDIUM
Tax

Exchange of shares among co-owners generates IIVTNU and possible capital gains in IRPF

V1268-26

MEDIUM
Tax

Contribution fees under special agreement with Social Security are deductible in personal income tax

V1287-26

MEDIUM
Tax

It is possible to access the fiscal neutrality regime by contributing property shares from a community of goods to a company, subject to certain conditions

V1144-26

MEDIUM
Tax

IBI refunds must be included in the corporate tax base of the year in which the credit right arises

V1146-26

MEDIUM
Tax

IVA due at time of placing goods at customer's disposal

V1119-26

MEDIUM
Tax

Sale of leather portfolios to members of a non-profit association is subject to 21% VAT

V1099-26

LOW
Immigration

Orden EFD/480/2026, de 6 de mayo, por la que se fijan las cuotas por servicios, enseñanzas y actividades de carácter complementario en los centros docentes de titularidad del Estado español en el extranjero, durante el curso 2026-2027.

BOE-A-2026-10648

MEDIUM
Tax

It is possible to apply for fiscal neutrality by contributing property shares from a community of goods to a company

V1075-26

MEDIUM
Tax

Contribution of property shares to a subsidiary may qualify for fiscal neutrality

V1059-26

MEDIUM
Tax

Rural land lease exempt from VAT if used for farming, not parking

V1053-26

MEDIUM
Tax

Deductibility of renting payments in corporate tax and VAT based on vehicle use and classification

V1045-26

MEDIUM
Tax

Professional fees and membership dues can be deducted up to €500

V1008-26

MEDIUM
Tax

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

V1023-26

MEDIUM
Tax

Sewage services provided by a municipal own entity are exempt from VAT

V1012-26

MEDIUM
Tax

Only one delivery of goods occurs between supplier and traveller

V0953-26

MEDIUM
Tax

Contributions to anti-snowfall service consortia are contractual, not taxable

V0886-26

LOW
Tax

Resolución de 14 de abril de 2026, de la Secretaría General de Financiación Autonómica y Local, por la que se regula el procedimiento de compensación de los beneficios fiscales en las cuotas correspondientes al ejercicio 2026 del Impuesto sobre Bienes Inmuebles y del Impuesto sobre Actividades Económicas, por los daños causados por las inundaciones y otros sucesos acaecidos en diferentes municipios de las comunidades autónomas de Andalucía y Extremadura.

BOE-A-2026-8590

LOW
Tax

Resolución de 8 de abril de 2026, de la Secretaría General de Pesca, por la que se modifica la de 6 de febrero de 2026, por la que se establecen las posibilidades de pesca individuales, así como cuotas iniciales de 2026 para los buques de la modalidad de arrastre de fondo autorizados a faenar en el caladero Cantábrico y Noroeste y la cuota definitiva, en el caso del stock de la caballa MAC/8C3411.

BOE-A-2026-8063

LOW
Tax

Resolución de 8 de abril de 2026, de la Secretaría General de Pesca, por la que se modifica la de 6 de febrero de 2026, por la que se establecen las posibilidades de pesca individuales, así como las cuotas iniciales de 2026 para los buques de la modalidad de cerco autorizados a faenar en el caladero Cantábrico y Noroeste y la cuota definitiva, en el caso del stock de la caballa MAC/8C3411.

BOE-A-2026-8064

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