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

Transfer of Real Estate: DGT doctrinal evolution

evolution::transmision-de-inmuebles

LOW
dgt-evolution

Real Estate: DGT doctrinal evolution

evolution::bienes-inmuebles

LOW
dgt-evolution

Leasing of Real Estate: DGT doctrinal evolution

evolution::arrendamiento-de-inmuebles

MEDIUM
Tax

Acquired value for inherited property is declared or verified succession tax value

V5396-26

MEDIUM
Tax

Exemption not applicable if not habitual residence in two years prior

V5384-26

MEDIUM
Tax

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

V5272-26

MEDIUM
Tax

Death of usufructuary does not create new IRPF acquisition date

V5274-26

MEDIUM
Tax

Exemption for reinvestment not applicable if property sold more than two years after leaving habitual residence

V5281-26

MEDIUM
Tax

Efficiency energy deduction applicable if property becomes habitual residence after works

V5283-26

MEDIUM
Tax

50% IRPF reduction applicable if contract names a physical person for residential use

V5292-26

MEDIUM
Tax

No imputation of property rental income if property unusable due to urbanistic reasons

V5301-26

MEDIUM
Tax

Home ownership investment deduction limited to ownership percentage

V5304-26

MEDIUM
Tax

Habitual home determined by continuous and effective residence, not registration

V5308-26

MEDIUM
Tax

50% rental reduction possible if property is for a specific physical person

V5331-26

LOW
Tax

Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas

V5345-26

MEDIUM
Tax

Rental income must be imputed for ownership of a second property even if not used

V5348-26

MEDIUM
Tax

A non-cash contribution by an UAE resident to a Spanish company may be treated as capital gain

V5256-26

MEDIUM
Tax

Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT

V5239-26

MEDIUM
Tax

Partial dismemberment of isolated immovable assets does not allow fiscal neutrality

V5244-26

MEDIUM
Tax

Fiscal neutrality cannot apply to contributions of rented immovable property without employees

V5228-26

MEDIUM
Tax

Arrendamiento de inmuebles con subcontratación profesional puede constituir actividad económica

V5230-26

MEDIUM
Tax

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

V5232-26

MEDIUM
Tax

Sale of properties as homes after change of use requires IVA deduction regularisation

V5234-26

MEDIUM
Tax

Partial spin-off of a business activity may qualify for fiscal neutrality

V5224-26

MEDIUM
Tax

Entity status depends on whether more than half of assets are financial or non-economic elements

V5206-26

MEDIUM
Tax

Partial division of isolated assets does not allow access to tax neutrality regime

V5212-26

MEDIUM
Tax

Reference Catastrophic value is the taxable base for property transfers unless the declared price exceeds it

V5218-26

MEDIUM
Tax

Rental of property for exclusive residential use exempt from VAT

V5199-26

MEDIUM
Tax

Property transfer for storage units may be subject to VAT if exemption is waived

V5152-26

MEDIUM
Tax

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

V5142-26

MEDIUM
Tax

Enterprise bidder may issue invoice and self-declare VAT in judicial sale

V5136-26

MEDIUM
Tax

Receipt or expense? Contract deposit breach indemnities depend on accrual date

V5138-26

MEDIUM
Tax

Fiscal neutrality cannot apply to property contribution without economic activity

V5128-26

LOW
Tax

Corrección de errores de la Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebl

BOE-A-2026-14499

LOW
Labour

Resolución de 23 de junio de 2026, de la Secretaría General Técnica, por la que se publica la Adenda de prórroga del Convenio entre la Dirección Provincial del Instituto Social de la Marina y el Servicio Andaluz de Salud, para la administración y participación en gastos de inmueble de uso compartido en Huelva.

BOE-A-2026-14108

LOW
Tax

Rental property intermediation subject to 21% VAT in Spain

V5090-26

MEDIUM
Tax

Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity

V5080-26

MEDIUM
Tax

Property rental can be considered an economic activity via outsourcing management

V5085-26

LOW
Tax

Platform intermediation services subject to 21% VAT; no passive investment applies

V1687-26

LOW
Tax

Contribution of leased real estate in capital increase subject to and exempt from VAT and ITPAJD

V5070-26

LOW
Tax

Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residente

BOE-A-2026-13573

LOW
Tax

Subcontracting property management counts as economic activity

V5058-26

MEDIUM
Administrative

Agricultural enterprises in Catalonia: 23 June transfer of patrimonial assets

BOE-A-2026-13558

IN FORCE TODAY
MEDIUM
Administrative

Catalan administrations to manage coastal works from 23 June 2026

BOE-A-2026-13559

IN FORCE TODAY
LOW
Tax

Acquisition value of inherited property determined by Inheritance and Gifts Tax rules

V1655-26

MEDIUM
Tax

Purchase of a new home within two years before or after sale of main residence allows reinvestment exemption

V1660-26

LOW
Tax

Exemption for transfer of habitual home applicable to segregated property part

V1666-26

LOW
Tax

Real estate societies in France not liable for imputed rental income from unoccupied properties in Spain

V1674-26

MEDIUM
Tax

Exemption from corporate tax retention possible if conditions met

V5046-26

LOW
Tax

Partial donation of home by those over 65 may be exempt from income tax

V1637-26

LOW
Tax

Villa habitual for two adjacent properties under reinvestment exemption

V1644-26

LOW
Tax

Disability elevator taxed at 21% VAT unless under specific renovation conditions

V1626-26

MEDIUM
Tax

Allocation of common property does not create profit or loss if ownership share is preserved

V1627-26

LOW
Tax

Exemption for sale of habitual home for those over 65: residency and time requirements

V1631-26

MEDIUM
Tax

Rental income from jointly owned property is capital gains

V1596-26

LOW
Tax

Reinvestment exemption in habitual home requires mandatory move

V1538-26

LOW
Tax

La expropiación de un inmueble heredado genera una ganancia o pérdida patrimonial en el IRPF

V1555-26

MEDIUM
Tax

Cannot confirm exclusive ownership if sale deed indicates proindiviso

V1579-26

MEDIUM
Tax

Notarial and registration costs of inheritance can be included in property acquisition value

V1580-26

MEDIUM
Tax

Interests of a new mortgage cannot be deducted if previous loan is paid off with own funds

V1581-26

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