SMEs

Regulations impacting small and medium-sized enterprises

2977 regulations

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Real Estate BOE

The Supreme Court clarifies whether a tax prohibition on selling a property can block a prior mortgage foreclosure

The General Directorate resolves whether a preventive annotation of prohibition to dispose ordered by the Tax Authority, subsequent to the mortgage, can prevent...

Adjudicatees in mortgage auctions, mortgage creditors and debtors with tax charges

01 Jul 2026 Read more

Real Estate BOE

The Property Registry cannot deny the filing of a short-term rental contract if the property is identified

The General Directorate resolves an appeal regarding the denial of registration of a short-term rental deposit in Tenerife due to an internal registry error wit...

Owners of tourist rental properties and property registrars

01 Jul 2026 Read more

Real Estate BOE

The Property Registry cannot require a public deed to cancel a resolutory condition if the contract allowed it by notarial deed

A ruling clarifies which documents are valid to cancel a resolutory condition at the Property Registry when the purchase agreement already provided for a specif...

Buyers and sellers of real estate with deferred payment guaranteed by resolutory condition

01 Jul 2026 Read more

Real Estate BOE

The General Directorate requires registration of a judicial adjudication despite pending appeal on interest

A court orders registration in the Property Register of a property adjudicated in judicial auction, although appeals on interest are pending. The finality of th...

Adjudicatees in judicial auctions, property registrars and judgment creditors in ordinary execution proceedings

01 Jul 2026 Read more

Real Estate BOE

The registrar must allow recovery of an industrial building sold with resolutory condition after non-payment

The General Directorate resolves an appeal regarding the re-registration of an industrial building in favor of the seller following the buyer's non-payment. It ...

Sellers and buyers of real estate with resolutory condition and deferred payment

01 Jul 2026 Read more

Real Estate BOE

The Commercial Registry cannot cancel inactive companies without public deed even if their CIF is revoked

The General Directorate rejects canceling three inactive companies with revoked CIF by private request. The law requires public deed or court ruling to dissolve...

Administrators and partners of inactive commercial companies with revoked CIF or unfiled accounts

01 Jul 2026 Read more

Tax & Revenue DOUE

Correction of errors in the European VAT Directive

Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.

Companies, self-employed workers and tax advisors applying VAT in European operations

01 Jul 2026 Read more

Tax & Revenue DOUE

Correction of errors in the European VAT Directive on services

Errors in Directive 2008/8/CE are corrected, which modified VAT rules for services in the EU. It affects the rules for tax location of services between countrie...

Companies and self-employed individuals that provide or receive services in other EU countries

01 Jul 2026 Read more

Agriculture & Fisheries DOUE

The EU modifies autonomous tariff quotas for agricultural and industrial products in 2026

The EU Council updates import quotas with reduced or zero tariffs for certain agricultural and industrial products. This facilitates access to raw materials and...

Companies importing agricultural and industrial products operating in the EU

30 Jun 2026 Read more

Tax & Revenue BOE

Reference interest rates for classifying financial assets in the third quarter of 2026

The Treasury publishes the interest rates used to fiscally classify financial assets with mixed returns during the third quarter of 2026. These rates affect the...

Investors, financial entities and companies issuing financial assets with mixed returns

27 Jun 2026 Read more

Corporate & Business BOE

Agreement to share insolvency proceedings data between the Government and the College of Registrars

The Ministry of Economy and the College of Registrars agree to share detailed data on insolvency proceedings for economic analysis. The data will be confidentia...

Ministry of Economy, College of Registrars and companies in insolvency proceedings

26 Jun 2026 Read more

Agriculture & Fisheries DOUE

Update of the EU-Iceland agreement on geographical indications of agricultural and food products

The annexes of the agreement between the EU and Iceland are modified to update the list of protected geographical indications of agricultural and food products.

Producers and agri-food companies with protected geographical indications in the EU and Iceland

26 Jun 2026 Read more

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