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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.

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LOW
Tax

Resolución de 23 de junio de 2026, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 24 de marzo de 1992, sobre organización y atribución de funciones a la inspección de los tributos en el ámbito de la competencia del Departamento de Inspección Financiera y Tributaria.

BOE-A-2026-14431

MEDIUM
Tax

Acquisition value of self-promoted property includes land, construction and related costs

V1657-26

MEDIUM
Tax

Notary, registration and inheritance taxes can be included in acquisition value

V1659-26

CRITICAL
Tax

Autonomous communities: 3 months to modify tax transfer regime or lose tax refund rights

BOE-A-2026-11848

IN FORCE TODAY
LOW
Tax

Supreme Court examines if Article 32.8 of Law 10/2017 violates constitutional tax and regional development rules

BOE-A-2026-11692

MEDIUM
Tax

Contributions to anti-snowfall service consortia are contractual, not taxable

V0886-26

MEDIUM
Tax

Acquisition value of a share determined by actual payment plus costs and taxes

V0847-26

HIGH
Tax

Taxpayers with income over 50,000 EUR: 3 months to adjust IRPF declaration or fines up to 1,500 EUR

BOE-A-2026-7044

IN FORCE TODAY
MEDIUM
Tax

Property tax on urban land value rise deemed an inherent acquisition cost

V0231-26

MEDIUM
Tax

IVA in property swap cannot be included in acquisition value

V0104-26

MEDIUM
Tax

Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain

V2256-25

MEDIUM
Tax

Debts and mortgages cannot be deducted when calculating acquisition value

V1739-25

MEDIUM
Tax

Acquisition value of inherited property includes succession tax and related costs

V1463-25

LOW
Tax

Impuesto sobre Sucesiones can be included in acquisition value of inherited shares

V1444-25

LOW
Tax

IRPF paid on share transfer not a inherent cost of acquiring shares

V1073-25

MEDIUM
Tax

Validity of recycling certificates depends on tax authorities' assessment of evidence

V0926-25

MEDIUM
Tax

Plastic packaging tax deduction possible for FCA exports

V0924-25

MEDIUM
Tax

Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules

V0508-25

MEDIUM
Tax

Public prices do not have the nature of a tax

V2181-18

LOW
Tax

Imposibilidad de aplicar la deducción por doble imposición internacional por tributos locales franceses

V0510-17

LOW
Tax

La distribución de agua por Administraciones Públicas está sujeta a IVA aunque su contraprestación sea un tributo

V4278-16

MEDIUM
Tax

Rental expenses paid by landlord may count towards deduction base

V2470-15

MEDIUM
Tax

Gain from selling property exempt if net amount paid to a life annuity

V2466-15

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