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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 171 results.
Sufficiency of proof for plastic packaging reuse left to administrative assessment
V1438-26
Sufficiency of recycling certificates as proof for tax refund left to Administration's discretion
V1437-26
A packaging processor not manufacturing, importing or intracommunity acquiring is not liable to self-declare plastic single-use packaging tax
V1436-26
Vehicle suppliers: 3 months to update cycle and motorcycle homologation rules
BOE-A-2026-11580
Purchase commitment may constitute a 21% VAT service supply
V1297-26
Importation of multi-use fragrances exempt from e-liquid tax
V1252-26
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Advance payments for exports trigger VAT liability but exemption applies if conditions met
V1058-26
Designer's clothing sales subject to general VAT regime and require invoicing
V1006-26
No exemption applies if manufacturer does not carry out direct export of plastic packaging outside Spain
V0213-26
Registration under manufacturing epigraph does not permit machinery leasing
V0061-26
Fianza not subject to VAT; application to machinery is
V2169-25
Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application
V2031-25
Los servicios de promoción de minoristas a fabricantes son prestaciones de servicios independientes de las ventas y están sujetas a IVA
V1333-25
Análisis de la consideración de fabricante en el Impuesto sobre envases de plástico no reutilizables
V0990-25
Exports to the U.S. are VAT-exempt if exit requirements are met
V0840-25
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Reusability of packaging depends on objective configuration, not user intention
V0633-25
Sale of packaging delivered in Cuba is subject to but exempt from VAT as an export
V2618-24
Food supplements do not qualify for exemption from the plastic packaging tax
V2419-24
Biscuit manufacturing requires registration under a different tax heading than the bread industry
V2293-24
Plastic preforms and dyes (if non-recycled plastic) subject to special tax
V1278-24
Plastic cups exempt from tax if design and marketing prove they are reusable
V1271-24
Total weight of packaging must be included in the tax base if no recycled plastic certificate is available
V1272-24
Refunds for destroyed packaging must be managed at the original manufacturer's or importer's registered office
V0869-24
Separate charging of packaging tax cannot be avoided via self-invoicing
V0878-24
German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports
V0751-24
Plastic bottles and containers for insecticides, air fresheners and other products subject to special tax
V0502-24
Non-reusable plastic packaging tax: manufacturer status does not apply when only unwinding plastic from rolls
V0503-24
Procedure for correcting errors through the issuance of two invoices
V0305-24
The status of reusable packaging may be proven by any means of evidence admissible in law
V3226-23
Reusable packaging is excluded from the scope of the special tax on non-reusable plastic packaging
V3168-23
Cork stoppers with plastic heads may be subject to the special tax on plastic packaging
V3162-23
Recycled plastic content may be verified via self-declaration for the first 12 months
V3093-23
Manufacturing of T-shirt plastic bags subject to tax unless reusability is proven
V3043-23
Manufacturing of plastic bags for the pharmaceutical sector is subject to tax, unless exempt or eligible for refund
V2387-23
Stretch film is subject to the special tax on non-reusable plastic packaging
V2384-23
Tax liability for plastic packaging depends on whether products are truly reusable
V2366-23
Plastic film coils or sheets are semi-finished products subject to the special tax on packaging
V2292-23
Manufacturing metal packaging with plastic or semi-finished products may establish manufacturer status
V2157-23
Plastic film rolls classified as semi-finished products subject to special tax on plastic packaging
V2085-23
No liability for plastic packaging tax when no additional plastic is added during tray manufacturing
V2086-23
Rodent protection for plants exempt from non-reusable plastic packaging tax
V1716-23
Plastic preforms are subject to the special tax on non-reusable plastic packaging
V1718-23
Reuse of plastic packaging can be proven by any admissible means of evidence
V1713-23
Manufacturing of non-reusable plastic packaging and semi-finished products is subject to excise duty
V1702-23
Polyethylene sheets are semi-finished products subject to the plastic packaging tax
V1647-23
Plastic film rolls are semi-finished products subject to the plastic packaging tax
V1643-23
Tax refunds for plastic scraps may be requested if not intended for packaging
V1645-23
Manufacturing the plastic component used to seal packaging makes a company a taxpayer
V1556-23
Manufacturers must state tax and non-recycled plastic on invoices; others only upon request
V1555-23
Sale of plastic film to pharmaceutical packaging manufacturers does not qualify for tax exemption
V1492-23
Meat product wrappers subject to special tax on non-reusable plastic packaging
V1465-23
IVA liability on promotional packs bought by Spanish buyer-agent for US customer
V1281-23
Accrual of plastic packaging tax occurs when goods are made available to the customer
V1240-23
Aerosol valves and actuators subject to non-reusable plastic packaging tax
V1218-23
Plastic spray caps subject to special tax on non-reusable plastic packaging
V1211-23
Plastic coils are semi-finished products subject to tax, but the purchasing company is not a taxable person
V1204-23
Plastic trays for compressed soil are subject to the special tax on plastic packaging
V1217-23
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