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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Resolución 420/38242/2026, de 5 de mayo, de la Secretaría General Técnica, por la que se publica el Convenio entre el Instituto Nacional de Técnica Aeroespacial «Esteban Terradas» y la Junta de Andalucía, para establecer el modelo de gestión, financiación, funcionamiento y explotación del Centro de Ensayos de Sistemas No Tripulados.
BOE-A-2026-10200
Manufacturing clinical trial batches with client-supplied active ingredient deemed a service provision
V0898-26
Orden DEF/1466/2023, de 29 de noviembre, por la que se califica de interés general, por afectar directamente a la Defensa Nacional, las obras relativas al proyecto de aumentar las capacidades mediante una segunda línea de tiro del Centro de Ensayos «Torregorda», mediante las obras que se consideran imprescindibles desde el punto de vista estratégico y de interés para la Defensa Nacional, y que consistirán en el acondicionamiento y nueva construcción de un centro de control de fuegos, un taller d
BOE-A-2026-2857
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
Transport and hotel reimbursements in clinical trials may be taxable if not strictly compensating
V1810-25
Vegetable farming falls under special agricultural regime; seed testing under simplified regime
V1534-24
Destruction of fluorinated gases following testing does not grant tax exemptions
V0463-24
VAT exemption for genetic testing services depends on their primary purpose being diagnosis, prevention, or treatment
V2973-23
10% reduced VAT rate applies to musical direction services provided to organisers of musical works
V0854-22
Clinical trials provided to non-EU entities may be subject to VAT if used in Spain
V3232-21
Reimbursement of clinical trial expenses is not exempt under the per diem scheme without an employment relationship
V0603-21
Importation of samples for analysis may be exempt from VAT subject to certain requirements
V0546-21
VAT exemptions available for imported samples for testing subject to specific requirements
V3434-20
Testing and fruit and vegetable cultivation services are not considered ancillary services to agricultural activity
V1453-20
Seed crop trials are exempt from IAE if intended for improving own products
V0433-20
Testing and cultivation services for laboratories subject to 21% VAT simplified scheme
V0952-19
Las rentas por dirección de conciertos y ensayos pueden tributar en España según el Convenio hispano-estonio
V2182-18
Clinical trials are subject to VAT, while healthcare services are exempt if specific requirements are met
V0996-18
Clinical trials and monetary contributions to research projects are not exempt from VAT
V1143-17
24% withholding tax for image rights transfer and 15% for professional services applied
V0504-16
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