Search the BOE, with consequences

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

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
MEDIUM
Subsidies

Winemaking grape producers: conditions and exclusions for agricultural insurance

BOE-A-2026-18005

HIGH
Subsidies

Nut crops producers: conditions and insurable assets for the 47th Combined Agricultural Insurance Plan

BOE-A-2026-17873

LOW
Administrative

Orden APA/865/2026, de 3 de agosto, por la que se definen los bienes y los rendimientos asegurables, las condiciones técnicas mínimas de cultivo, el ámbito de aplicación, los periodos de garantía, las fechas de suscripción y los precios unitarios del seguro de explotaciones de níspero y otros frutales, comprendido en el correspondiente Plan de Seguros Agrarios Combinados.

BOE-A-2026-17820

MEDIUM
Subsidies

Crop insurance for extensive herbaceous farming defined

BOE-A-2026-17753

LOW
dgt-evolution

Rendimientos De Actividades Economicas — evolución doctrinal DGT

evolution::rendimientos-de-actividades-economicas

MEDIUM
Tax

Exemption for foreign work requires non-commercial purposes and a non-resident entity

V5264-26

MEDIUM
Tax

Capital gains attributed to legal, not formal, ownership

V5286-26

MEDIUM
Tax

Specific retention of 35% or 19% applies to compensation for being a manager

V5287-26

MEDIUM
Tax

Dental and eye treatment subsidies exempt from IRPF if for health recovery

V5370-26

MEDIUM
Tax

Municipal school aid exempt from IRPF

V5352-26

MEDIUM
Tax

Delays in triennium payments must be attributed to the year of exigibility via supplementary self-declaration

V5354-26

MEDIUM
Tax

Self-publishing income classified as economic activity earnings

V5371-26

MEDIUM
Tax

UK professional can opt for Beckham regime if moving to Spain for a labour contract

V5374-26

MEDIUM
Tax

Panama architecture service withholdings deductible as international double taxation

V5381-26

MEDIUM
Tax

Salaries owed must be attributed to the year they were due, not when received

V5383-26

MEDIUM
Tax

Deduction for investment in new assets possible for property used in business

V5385-26

MEDIUM
Tax

To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region

V5391-26

MEDIUM
Tax

Dismissal compensation exempt up to minimum wage or €180,000

V5398-26

MEDIUM
Tax

Dismissal compensation exempt up to Workers' Statute or €180,000 limit

V5399-26

MEDIUM
Tax

Dismissal compensation exempt up to Workers' Statute or €180,000 limit

V5400-26

MEDIUM
Tax

Corporate subrogation does not imply multiple payers for tax declaration obligation

V5267-26

MEDIUM
Tax

30% reduction allowed on mutual agreement termination compensation

V5271-26

MEDIUM
Tax

The grant of a property usufruct constitutes income from immovable capital for income tax

V5275-26

MEDIUM
Tax

Self-employed dependent worker's contract termination indemnity not subject to 30% tax reduction

V5276-26

MEDIUM
Tax

Payment for wrongful dismissal attributed to fiscal year of judicial agreement finalisation

V5279-26

MEDIUM
Tax

30% reduction can be applied to irregular income from mutual agreement

V5288-26

MEDIUM
Tax

No declaration required for exempt subsidy if income limits not exceeded

V5291-26

MEDIUM
Tax

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

V5292-26

MEDIUM
Tax

Foreign work exemption requires beneficiary to be a non-resident entity

V5294-26

MEDIUM
Tax

1,800 euro maternity supplement taxed as capital gain

V5296-26

MEDIUM
Tax

Obligation to file IRPF return upon receiving work, capital and economic activity income

V5298-26

MEDIUM
Tax

Intermediary real estate commission classified as business income

V5299-26

MEDIUM
Tax

Income from surveys classified as capital gains under certain conditions

V5306-26

MEDIUM
Tax

Enterprise subrogation does not create two payers for tax declaration purposes

V5309-26

MEDIUM
Tax

Tax declaration obligation depends on income thresholds or double taxation relief claim

V5312-26

MEDIUM
Tax

Delays in gender gap supplement must be attributed to years of entitlement

V5313-26

MEDIUM
Tax

UK Royal Mail service pensions taxed exclusively in Spain

V5318-26

MEDIUM
Tax

Foreign work exemption depends on recipient being non-resident

V5320-26

MEDIUM
Tax

Capital gains from share sales attributed to beneficial owner

V5323-26

MEDIUM
Tax

Salaries owed by court order must be taxed in the year the decision becomes final

V5324-26

MEDIUM
Tax

Foreign private research grants not exempt from IRPF

V5326-26

MEDIUM
Tax

No reduction for economic activity income via community of goods

V5327-26

MEDIUM
Tax

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

V5331-26

MEDIUM
Tax

Wage arrears from judicial rulings are attributed to the year when the decision becomes final

V5332-26

MEDIUM
Tax

Disbursement of disability home adaptation subsidy treated as patrimonial gain

V5341-26

MEDIUM
Tax

No obligation to declare IRPF if pension contributions not exercised

V5342-26

MEDIUM
Tax

Tax obligation to declare IRPF if work and capital income exceeds 1,000 euros annually

V5347-26

LOW
dgt-evolution

Rendimientos Del Capital Mobiliario — evolución doctrinal DGT

evolution::rendimientos-del-capital-mobiliario

MEDIUM
Tax

Annual property expenses deductible only for actual rental days

V5255-26

MEDIUM
Tax

Incomes from participation accounts are financial income, not exempt dividends

V5248-26

LOW
dgt-evolution

Rendimientos Del Capital Inmobiliario — evolución doctrinal DGT

evolution::rendimientos-del-capital-inmobiliario

MEDIUM
Tax

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

V5228-26

MEDIUM
Tax

A cooperative with six members may employ up to two indefinite salaried workers

V5205-26

LOW
dgt-evolution

Rendimientos Del Trabajo — evolución doctrinal DGT

evolution::rendimientos-del-trabajo

MEDIUM
Tax

Possibility of applying 50% tax credit on Corporate Tax for mainland-produced goods in Canary Islands

V5185-26

MEDIUM
Tax

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

V5182-26

MEDIUM
Tax

Bonus from fund transfers taxed as mobile capital income

V5176-26

MEDIUM
Tax

40% reduction period for final retirement expired by 31 Dec 2023

V5164-26

LOW
Tax

Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans

V5095-26

LOW
Tax

Determinación de la contingencia de jubilación para la aplicación de la reducción del 40%

V5063-26

Email
Contact