Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 56 results.

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
HIGH
Administrative

Mining companies in Asturias: amendment to Law 1/1997 on infractions and sanctions in mining safety matters

BOE-A-2026-15578

MEDIUM
Tax

Livestock firms: 30-day deadline to update reproductive product records or face up to €1,500 per product fines

BOE-A-2026-14762

HIGH
Administrative

Regional administrations: 3 months to apply sanctions for youth leisure violations under arts. 24, 26 and 57-59 of Law 2/2022

BOE-A-2026-13950

IN FORCE TODAY
LOW
Data & GDPR

Resolución de 17 de junio de 2026, de la Agencia Española de Protección de Datos, por la que se publican sanciones superiores a un millón de euros.

BOE-A-2026-14010

LOW
Tax

Resolución de 5 de junio de 2026, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se publican las sanciones impuestas a la sociedad de auditoría de cuentas SW Auditores España, SLP, y al auditor de cuentas don José Manuel Gredilla Bastos.

BOE-A-2026-13280

LOW
Tax

Resolución de 22 de mayo de 2026, del Banco de España, por la que se publican las sanciones impuestas por infracción muy grave a Arco Valoraciones, SA, y a sus cargos de administración y dirección.

BOE-A-2026-12024

LOW
Tax

Resolución de 5 de mayo de 2026, del Banco de España, por la que se publican las sanciones impuestas por infracciones graves a Money Exchange, SA, y a los miembros de su Consejo de Administración.

BOE-A-2026-10599

LOW
Tax

Resolución de 22 de abril de 2026, de la Comisión Nacional del Mercado de Valores, por la que se publican las sanciones por infracciones muy graves a don Francisco José Elías Navarro y don Gerard Piqué Bernabéu.

BOE-A-2026-10225

HIGH
Tax

Autonomous communities must submit general budgets within 30 days of publication in the BOE

BOE-A-2026-9962

IN FORCE TODAY
LOW
Tax

Transport companies: 30 days to accept RD-ley 9/2026 or face fines

BOE-A-2026-9793

IN FORCE TODAY
LOW
Economic Criminal

Convicted cybercriminals face 3-year multirecidivism rule

BOE-A-2026-8020

MEDIUM
Tax

Rosa Blanca Carrio Chao granted pardon on condition of not committing intentional offences

BOE-A-2026-7410

IN FORCE TODAY
LOW
Tax

Resolución de 6 de marzo de 2026, de la Comisión Nacional del Mercado de Valores, por la que se publican las sanciones, por infracciones graves y muy graves, a doña Pilar Pascual Zárate, don Ramón Sebastián Valdelomar Ruiz, don Víctor Florencio Pascual Artacho, don Víctor Pascual Zárate y doña Belén Sánchez Martínez.

BOE-A-2026-6638

LOW
Tax

Resolución de 6 de marzo de 2026, de la Comisión Nacional del Mercado de Valores, por la que se publican las sanciones por infracciones muy graves impuestas a doña Pilar Pascual Zárate y a don Ramón Sebastián Valdelomar Ruiz.

BOE-A-2026-6540

LOW
Tax

Resolución de 4 de marzo de 2026, de la Agencia Española de Protección de Datos, por la que se publican las sanciones superiores a un millón de euros.

BOE-A-2026-6543

MEDIUM
Administrative

Agricultural and food firms: 3 months to drop quality controls under RD 66/2015 art 31

BOE-A-2026-5873

IN FORCE TODAY
LOW
Tax

Resolución de 3 de marzo de 2026, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se publican las sanciones impuestas a la sociedad de auditoría de cuentas DQ Auditores de Cuentas, SLP, y al auditor de cuentas don Eugenio Dolado Fidalgo.

BOE-A-2026-5992

MEDIUM
Administrative

Agroalimentary interprofessional bodies must update admin and sanctioning procedures within three months

BOE-A-2026-5874

LOW
Tax

Resolución de 12 de febrero de 2026, de la Comisión Nacional del Mercado de Valores, por la que se publican las sanciones por infracciones muy graves a don Jesús de la Lama Obando, don Francisco de Asís Escacena Campos y doña María Inmaculada Obando Santaella.

BOE-A-2026-4961

MEDIUM
Administrative

Defence technology centres to revise organisational structure within three months

BOE-A-2026-4523

LOW
Tax

Resolución de 4 de febrero de 2026, del Banco de España, por la que se publican las sanciones, por infracción grave, impuestas a don Enrique Acisclo Medina, don Luis López-Crespo Delgado, don Ignacio Ramos Serrano, don Emilio Manuel García de la Torre, don Francisco Jesús Castaño Alcaide, don Antonio Luna Fantony, don Manuel Ceijas Lloreda, doña María Dolores Aguayo, don José Ignacio García-Lomas Pousibet y don Juan Núñez Pérez.

BOE-A-2026-3614

HIGH
Tax

Galician companies must submit their budgets electronically within 3 months

BOE-A-2026-3384

IN FORCE TODAY
LOW
Administrative

High-level officials must declare incompatibilities and submit reports every six months

BOE-A-2026-3366

IN FORCE TODAY
LOW
Tax

Resolución de 12 de enero de 2026, del Banco de España, por la que se publican las sanciones impuestas a United Europhil EP, SAU, a sus administradores y a los titulares de participaciones significativas.

BOE-A-2026-1480

LOW
Administrative

Baleares administrations: 3 months to remove COVID-19 non-compliance fines

BOE-A-2026-1075

MEDIUM
Tax

A negative return cannot be computed for blocked or uncollected Russian bonds

V0106-25

MEDIUM
Tax

Social Security contributions are recognised on an accrual basis and penalties or surcharges are non-deductible

V1537-24

MEDIUM
Tax

Expenses from improper appropriation are deductible upon incurrence or accounting recordation, excluding penalties

V1180-24

MEDIUM
Tax

Successive reductions may be applied to tax penalties if legal requirements are met

V2688-23

MEDIUM
Tax

IAE registration must be maintained if the activity is carried out on a sporadic basis

V2409-23

MEDIUM
Tax

Infringement for failure to charge equivalence surcharge can be avoided by notifying the AEAT

V0628-23

MEDIUM
Tax

Community property is liable for Personal Income Tax debts and penalties if they accrued or were committed prior to dissolution

V1733-22

MEDIUM
Tax

Heirs are liable for outstanding Personal Income Tax (IRPF) obligations

V1432-22

MEDIUM
Tax

Loss of 40% reduction if penalty is not paid in full under transitional regime

V0688-22

MEDIUM
Tax

Reimbursement of fees and interest due to professional indemnity claims taxed as capital gains

V3139-21

MEDIUM
Tax

Wages paid by FOGASA must be declared via a supplementary tax return for the period in which they were due

V2706-21

MEDIUM
Tax

Compensatory pensions must be declared in the year they become due, even if paid later

V3363-20

MEDIUM
Tax

Commencement of an absolute nullity proceeding does not result in the loss of penalty reductions

V3103-20

MEDIUM
Tax

25% reduction applicable to penalties derived from a notice of disagreement

V2798-20

MEDIUM
Tax

Supplementary Model 184 returns and IRPF amendments possible following IBI increases

V0588-20

MEDIUM
Tax

Remission of penalties is not included in the tax base if the original expense was non-deductible

V1940-19

MEDIUM
Tax

Being current on tax obligations does not prevent certificate issuance if tax debts are deferred

V1715-19

MEDIUM
Tax

Insurance compensation for administrative fines must be taxed as income for Corporation Tax purposes

V0424-19

MEDIUM
Tax

Splitting a property does not result in the loss of tax reductions on transfer tax

V3264-18

MEDIUM
Tax

Outstanding traffic penalties do not prevent the granting of tourist registration

V0978-18

MEDIUM
Tax

An AEAT request interrupts the statute of limitations and restarts the period for assessment

V0376-18

MEDIUM
Tax

Calculation of economic loss for sanction grading is independent of advance payments made

V0350-18

MEDIUM
Tax

Compensation received for damages must be included in the Corporate Tax taxable base

V1835-17

MEDIUM
Tax

FOGASA wage payments must be attributed to the tax year in which they were due via supplementary tax returns

V4838-16

LOW
Tax

Regularización de pensiones del extranjero sin recargos ni sanciones para ejercicios no prescritos

V2397-15

LOW
Tax

Regularización de pensiones del extranjero sin recargos ni sanciones para ejercicios no prescritos

V2398-15

MEDIUM
Tax

Tax regularization for undeclared foreign pensions without penalties until June 30, 2015

V1640-15

MEDIUM
Tax

Employment income paid by FOGASA must be attributed to the tax year in which it was due

V3360-14

MEDIUM
Tax

No es deducible el pago de una sanción de un cliente asumido por la sociedad asesora

V2824-14

MEDIUM
Tax

Wages paid by FOGASA must be attributed to the year they were due via supplementary tax return

V1005-14

MEDIUM
Tax

Unpaid and processing wages must be attributed to the period they were due or when the judgment becomes final

V0827-14

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