Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
9,952 matching statutes
Spain
BOE-A-2025-2145
122 provisions
Un local comercial comprado para usarlo como vivienda puede tratarse como vivienda si se formaliza en escritura pública, se declara ese destino y se presenta la comunicación previa de primera ocupación en un máximo de cuatro años.
Spain
BOE-A-1982-634
73 provisions
The Junta General del Principado de Asturias may initiate legislation under the Constitution, and the Principado de Asturias may assume other competences reserved by State law to autonomous communities.
Spain
BOE-A-1987-28404
180 provisions
This article approves the 1988 State Budget and says which budgets are included in it.
Spain
BOE-A-2014-1510
60 provisions
Este artículo modifica varias deducciones autonómicas del IRPF en Aragón, incluyendo por hijos, vivienda, alquiler, libros, salud y edad.
Spain
BOE-A-1999-652
163 provisions
This article states that the law’s purpose is to regulate the Cultural Heritage of Cantabria.
Spain
BOE-A-2002-976
245 provisions
La Ley regula las tasas y los precios públicos propios de la Comunidad de Castilla y León que perciba su Administración General e Institucional.
Spain
BOE-A-2017-7354
20 provisions
This provision states that the tax on non-productive assets is meant to tax non-productive goods and certain rights over those goods that are part of the taxpayer’s assets.
Spain
BOE-A-1983-34167
88 provisions
This article approves the 1984 State budgets and sets the main credit and funding amounts in pesetas.
Spain
BOE-A-1986-24334
26 provisions
This article defines the petroleum-derived fuels tax as an indirect tax that applies once to wholesale deliveries of those fuels when consumption takes place in the Canary Islands.
Spain
BOE-A-2002-25039
55 provisions
This article says the law regulates the tax regime for non-profit entities and the tax incentives for patronage, and defines patronage as private participation in activities of general interest.
Spain
BOE-A-2013-2121
17 provisions
This article creates a direct tax in Catalonia on deposits made by customers in credit institutions, when the deposit carries an obligation to repay.
Spain
BOE-A-2013-5623
17 provisions
Los sujetos pasivos deben llevar contabilidad y declarar todas sus rentas, salvo una excepción por bajos ingresos; además, se prorroga hasta el 1 de enero de 2014 el plazo para una reinversión en determinados casos.