The aromaticity of small boron clusters remains under scrutiny due to persistent inconsistencies between magnetic and electronic descriptors. Here, we reexamine B
3−, B
3+, B
4, B
42+, and B
42− using a multidimensional approach that integrates Adaptive Natural Density Partitioning, Electron Density of Delocalized Bonds, magnetically induced current density, and the z-component of the induced magnetic field. We introduce a model in which σ-aromaticity arises from two distinct delocalization topologies: a radial 2e
− σ-pathway and a tangential multicenter circuit formed by alternating filled and vacant sp
2 orbitals. This framework accounts for the evolution of aromaticity upon oxidation or reduction, preserving coherence between electronic structure and magnetic response. B
3− features cooperative radial and tangential σ-delocalization, together with a delocalized 2e
− π-bond, yielding robust double aromaticity. B
3+ retains σ- and π-aromaticity, but only via a tangential 6e
− σ-framework, leading to a more compact delocalization and slightly attenuated ring currents. In B
4, the presence of a radial 2e
− σ-bond and a 4c–2e π-bond confers partial aromatic character, while the tangential 8e
− σ-framework satisfies the 4n rule and induces a paratropic current. In contrast, B
42+ lacks the radial σ-component but retains a tangential 8e
− σ-circuit and a 2e
− 4c–2e π-bond, leading to a σ-antiaromatic and π-aromatic configuration. Finally, B
42−, exhibits delocalized π- and σ-circuits, yielding consistent diatropic ring currents, which confirms its fully doubly aromatic nature. Altogether, this analysis underscores the importance of resolving σ-framework topology and demonstrates that, when radial and tangential contributions are correctly distinguished, Hückel’s rule remains a powerful tool for interpreting aromaticity in small boron rings.
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