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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Self-assessment and registration obligations for imports and intra-Community acquisitions of non-reusable plastic packaging
V3066-23
Energy recovery sludge ash is exempt from tax if disposed of in landfills
V2700-23
Manufacturing metal packaging with plastic or semi-finished products may establish manufacturer status
V2157-23
Repayment of late payment interest upon change of residency
V0897-23
Manipulating plastic packaging without transformation is not manufacturing
V0542-23
Manufacturing of semi-finished plastic products and intra-Community acquisition of packaging trigger taxpayer status
V0433-23
Import of gases for inhalers exempt from F-gas tax until 31 December 2026
V0310-23
No obligation to declare IRPF if not a Spanish tax resident
V0037-23
Import or intra-Community acquisition of gases for military equipment is exempt from tax
V2127-22
Obligations under the GHG tax depend on the type of waste management activity
V0471-20
Home investment deduction can be prorated until residence change
V1864-18
Civil societies may apply temporary regime of DT19 if liquidated in 2016
V0885-17
Representatives acting on behalf of others are not liable for Electricity Special Tax
V0569-17
Self-consumption in photovoltaic plants triggers Electricity Special Tax liability
V2344-16
Taxpayer status becomes final if assessment is not challenged within the deadline
V1819-16
Los cónyuges de funcionarios destinados en misiones diplomáticas pueden mantener la condición de contribuyentes del IRPF
V1160-16
Luxembourg companies moving domicile to Spain may trigger tax residency and corporate tax liability
V0923-15
Electricity tax contributor depends on who controls production
V0348-15
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