Search the BOE, with consequences

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

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LOW
dgt-evolution

Rentas Exentas — evolución doctrinal DGT

evolution::rentas-exentas

LOW
dgt-evolution

Renta Mundial — evolución doctrinal DGT

evolution::renta-mundial

LOW
dgt-evolution

Impuesto Sobre La Renta De No Residentes — evolución doctrinal DGT

evolution::impuesto-sobre-la-renta-de-no-residentes

LOW
dgt-evolution

Atribucion De Rentas — evolución doctrinal DGT

evolution::atribucion-de-rentas

MEDIUM
Tax

Objective estimation in own activities and attribution rent entities

V5375-26

MEDIUM
Tax

Capital gains attributed to legal, not formal, ownership

V5286-26

MEDIUM
Tax

Different estimation methods can be applied in independent revenue attribution entities

V5310-26

MEDIUM
Tax

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

V5361-26

MEDIUM
Tax

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

V5373-26

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

Parents can claim child and disability minimums if child is disabled and economically dependent

V5390-26

MEDIUM
Tax

Solar subsidies under RD 477/2021 exempt from IRPF tax

V5263-26

MEDIUM
Tax

No declaration required for exempt subsidy if income limits not exceeded

V5291-26

MEDIUM
Tax

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

V5298-26

MEDIUM
Tax

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

V5301-26

MEDIUM
Tax

Premiums under special social agreement are deductible in IRPF

V5307-26

MEDIUM
Tax

Habitual home determined by continuous and effective residence, not registration

V5308-26

MEDIUM
Tax

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

V5312-26

MEDIUM
Tax

Lack of causality between relocation and employment contract precludes applying the special regime under Article 93 of the LIRPF

V5319-26

MEDIUM
Tax

Rental income not imputable if illegal occupation and eviction process start

V5321-26

MEDIUM
Tax

No reduction for economic activity income via community of goods

V5327-26

MEDIUM
Tax

DANA vehicle replacement subsidies exempt from IRPF tax

V5339-26

MEDIUM
Tax

If moving to Panama in October, will still be Spanish tax resident in 2027?

V5340-26

MEDIUM
Tax

Disbursement of disability home adaptation subsidy treated as patrimonial gain

V5341-26

LOW
Tax

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

V5345-26

MEDIUM
Tax

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

V5347-26

MEDIUM
Tax

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

V5348-26

MEDIUM
Tax

Subsidy to be allocated to owners according to their ownership share

V5349-26

MEDIUM
Tax

Annual property expenses deductible only for actual rental days

V5255-26

MEDIUM
Tax

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

V5233-26

MEDIUM
Tax

Deductibility of remuneration for a non-resident administrator

V5194-26

MEDIUM
Tax

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

V5183-26

MEDIUM
Tax

Day and 24-hour care income may be exempt if aligned with entity's purpose

V5180-26

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
Tax

Companies with non-compliant subsidies: 30 days to submit appeals or fine up to 15,000 EUR

BOE-A-2026-14472

IN FORCE TODAY
LOW
Tax

Net income for children with disability up to 8,000 euros

V5097-26

LOW
Tax

Requirements for the exemption on the transfer of shares and exclusion of holding companies

V5078-26

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

Tratamiento fiscal de las rentas de un profesor en servicios especiales en EE. UU.

V1676-26

MEDIUM
Tax

Medical non-residents' fees for services used in Spain are fully taxable

V1667-26

LOW
Tax

Las rentas de artistas y deportistas percibidas a través de entidades pueden someterse a imposición en el Estado donde se realiza la actividad

V1668-26

MEDIUM
Tax

Canada may tax a Spanish tax resident's salary if they stay in the country for more than 183 days

V1669-26

LOW
Tax

Criterios de residencia fiscal en España y aplicación del Convenio con Emiratos Árabes Unidos

V1670-26

MEDIUM
Tax

Services of an independent professional from Argentina cannot be taxed in Spain if rendered from Argentina

V1671-26

LOW
Tax

Calificación de las rentas por disolución de sociedades extranjeras con activos inmobiliarios en España como ganancias de capital

V1673-26

LOW
Tax

Tratamiento fiscal de una SCI francesa respecto a inmuebles en España según el Convenio

V1674-26

LOW
Tax

Las ayudas públicas se consideran ganancias patrimoniales y la atribución de rendimientos bancarios depende de la titularidad jurídica

V1643-26

LOW
Tax

Criterios para la determinación de la residencia fiscal en España

V1646-26

MEDIUM
Tax

Economic benefits for child protection in La Rioja may be IRPF exempt

V1653-26

LOW
Tax

Determinación del volumen de ingresos para el método de estimación objetiva

V1604-26

MEDIUM
Tax

Receipt of a subsidy without economic activity is treated as a patrimonial gain

V1623-26

LOW
Tax

Criterios de residencia fiscal en España y aplicación de la LIRPF

V1632-26

MEDIUM
Tax

DANA subsidies for Valencian self-employed not included in IRPF taxable base

V1591-26

MEDIUM
Tax

Amounts from Catholic Church abuse victims' reparations exempt from income tax

V1592-26

MEDIUM
Tax

DANA subsidies for Valencian self-employed not included in IRPF taxable base

V1593-26

MEDIUM
Tax

Rental income from jointly owned property is capital gains

V1596-26

MEDIUM
Tax

Professional fees from judicial auctions not deductible as capital loss

V1600-26

MEDIUM
Tax

Hotel industry rental services classified as economic activity income

V1556-26

MEDIUM
Tax

Castilla and León's 'Return Passport' aid treated as patrimonial gain

V1558-26

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