Search the BOE, with consequences

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

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LOW
Administrative

Resolución de 20 de agosto de 2026, de la Secretaría General Técnica, por la que se publica la Adenda de modificación al Convenio entre la Secretaría de Estado de Migraciones y Ecuasanitas, SA, sobre la prestación de asistencia sanitaria subvencionada a los emigrantes españoles residentes en Ecuador que carezcan de recursos suficientes.

BOE-A-2026-18259

LOW
dgt-evolution

Entidad No Residente — evolución doctrinal DGT

evolution::entidad-no-residente

LOW
dgt-evolution

Impuesto Sobre La Renta De No Residentes — evolución doctrinal DGT

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

MEDIUM
Tax

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

V5264-26

MEDIUM
Tax

Reduction for start of activity not applicable if activity began before becoming tax resident

V5368-26

MEDIUM
Tax

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

V5374-26

MEDIUM
Tax

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

V5294-26

MEDIUM
Tax

UK Royal Mail service pensions taxed exclusively in Spain

V5318-26

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

Foreign work exemption depends on recipient being non-resident

V5320-26

MEDIUM
Tax

Foreign private research grants not exempt from IRPF

V5326-26

MEDIUM
Tax

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

V5340-26

MEDIUM
Tax

Annual property expenses deductible only for actual rental days

V5255-26

MEDIUM
Tax

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

V5256-26

MEDIUM
Tax

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

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

Applicants can submit authorisation requests electronically at Post Offices

BOE-A-2026-14221

IN FORCE TODAY
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

Un no residente debe tributar en España por una donación de dinero situada en territorio español

V5065-26

MEDIUM
Tax

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

V1667-26

MEDIUM
Tax

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

V1669-26

MEDIUM
Tax

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

V1671-26

LOW
Tax

Calificación de los intereses de demora de la AEAT como ganancias patrimoniales sujetas a IRNR para residentes en la UE

V1672-26

LOW
Tax

Las pensiones públicas de España para nacionales españoles residentes en Francia tributan exclusivamente en España

V1675-26

MEDIUM
Tax

UK social security payments not deductible if voluntary and unrelated to Spanish work

V1634-26

MEDIUM
Tax

No retention of IRPF where non-residency is already recognised

V1651-26

LOW
Tax

Grand Cross of the Civil Order of Alfonso X the Wise awarded to Carlos Giménez Giménez

BOE-A-2026-13192

IN FORCE TODAY
LOW
Tax

Requisitos para la exención de rendimientos del trabajo realizados en el extranjero

V1551-26

MEDIUM
Tax

Non-resident companies' IRPF retention obligation based on permanent establishment or link

V1566-26

LOW
Tax

Requisitos para la exención de rendimientos por trabajos realizados en el extranjero

V1511-26

LOW
Tax

Guiding services to non-resident agencies are not subject to VAT; the treatment of tickets depends on whether they are supplied or part of the taxable base

V1495-26

LOW
Tax

La titularidad de acciones de una sociedad española puede suponer la sujeción al Impuesto sobre el Patrimonio por obligación real para no residentes

V5018-26

MEDIUM
Tax

Duty to report foreign accounts and securities after moving to Spanish IBAN

V5016-26

MEDIUM
Tax

Beckham tax regime can be maintained for remote work or as a company administrator

V1374-26

MEDIUM
Tax

Masters abroad beca exempt if degree can be recognised in Spain

V1373-26

MEDIUM
Tax

Income from remote work in Spain is taxed in Spain; Portuguese employer not required to withhold if no presence in Spain

V1339-26

MEDIUM
Tax

2% tax rate applicable to foreign workers on fixed or fixed-terminated contracts

V1338-26

MEDIUM
Tax

Tax exemption for home sale for those over 65 depends on fiscal residency in year of sale

V1340-26

MEDIUM
Tax

Chilean dividends do not allow deduction of first-category tax paid by the issuing company in Spanish IRPF

V1341-26

LOW
Administrative

Senate can demand Prime Minister's appearance over rail accidents

BOE-A-2026-11698

IN FORCE TODAY
LOW
Tax

Orden HAC/529/2026, de 7 de mayo, por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2025, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se estab

BOE-A-2026-11583

MEDIUM
Tax

Salaries of a Spanish remote worker for an Irish company are only taxed in Spain

V1295-26

LOW
Administrative

Posthumous Grand Cross of the Order of Carlos III awarded to Jesús Fuentes Lázaro

BOE-A-2026-11449

IN FORCE TODAY
MEDIUM
Tax

Portfolio discretionary management services for Canary residents are subject to VAT

V1299-26

MEDIUM
Tax

Netherlands dividends retain their nature despite exit tax trigger

V1199-26

MEDIUM
Tax

Access to special tax regime for administrators without permanent establishment

V1200-26

MEDIUM
Tax

Whether a money transfer is deemed a donation depends on evidence presented to Administration

V5000-26

MEDIUM
Tax

Requirements for the Startup Tax Regime in Remote Work or Travel

V1198-26

MEDIUM
Tax

Market value, reduced by residual indirect taxes, determines IEDMT base for used vessels

V1163-26

MEDIUM
Tax

Must pay Patrimony Transmissions Tax on buying a used vehicle in Spain

V1148-26

MEDIUM
Tax

Residency in an Autonomous Community is a factual issue to be proven with valid evidence

V1169-26

MEDIUM
Tax

Spanish tax residency allows worldwide income taxation and joint taxation

V1174-26

MEDIUM
Tax

Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention

V1172-26

MEDIUM
Tax

A former Dutch postal employee's pension is only taxable in Spain

V1135-26

MEDIUM
Tax

Capital gains from share exchange in Spanish society may be taxed in Spain under US-Spain treaty

V1134-26

MEDIUM
Tax

Earnings and pensions may be taxed in Spain for German residents

V1133-26

MEDIUM
Tax

Tax self-filing required for inheritance and gifts tax in Madrid

V1102-26

MEDIUM
Tax

Requirement to report foreign property and accounts in Model 720 under specific conditions

V1051-26

MEDIUM
Tax

Dividends from a resident subsidiary may be exempt under corporate tax if conditions met

V1041-26

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