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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Self-publishing income classified as economic activity earnings
V5371-26
Communities of property must use facturing systems complying with VERIFACTU requirements
V5140-26
Clasificación en el IAE para actividades de corrección de textos, maquetación y servicios editoriales
V1517-26
El tipo impositivo aplicable al material educativo electrónico depende de si califica como libro, periódico o revista
V1469-26
Gym services and the provision of e-books in a combined package are taxed independently
V1458-26
Orden TES/539/2026, de 25 de mayo, por la que se regula la legalización en formato electrónico de libros en el ámbito del Registro de Sociedades Cooperativas.
BOE-A-2026-11699
Taxi expenses deductible if linked to economic activity
V1273-26
Accounting records obligation includes supporting software, files and databases
V1068-26
Course teaching considered work income unless own production means are organised
V0936-26
Summary entries for invoices can be made if invoices are simplified and meet specific requirements
V0849-26
Resolución de 7 de abril de 2026, del Museo Nacional Centro de Arte Reina Sofía, por la que se publica el Convenio con Radical Books, para la organización de Read Madrid. Festival de Libros e Ideas.
BOE-A-2026-8401
VAT contributors under SII exempt from RSIF
V0820-26
Custom digital book supply taxed at 4% if immediate result of work
V0800-26
IVA deductions cannot be claimed on advertising costs for exempt sales
V0674-26
Pharmacies excluded from RSIF if billing delegated to third party
V0650-26
Audiobooks may qualify for 4% VAT reduced rate if considered books
V0642-26
Sole proprietors under simplified direct estimation need not register books in Commercial Registry
V0587-26
Sales revenue from books after retirement is deemed business income
V0586-26
VAT contributors under SII exempt from RSIF regulation
V0496-26
4% reduced rate applies to sewing instructions if classified as books or periodicals
V0332-26
Determination of the volume of operations for the SII obligation in mixed activities
V0195-26
Companies with self-filing obligation: 30 days to adopt new annual IVA summary form 390
BOE-A-2026-1761
Contributors under SII exempt from RD 1007/2023 facturing rules
V0080-26
Resolución de 29 de diciembre de 2025, de la Secretaría General Técnica, por la que se publica la Adenda de prórroga al Convenio entre la Secretaría General de Instituciones Penitenciarias y el Ayuntamiento de Soto del Real, para el desarrollo del programa Libros que Saltan Muros de intervención con la población reclusa en centros penitenciarios.
BOE-A-2026-300
VAT rate depends on whether main service is digital book supply (4%) or distance teaching (21%)
V2633-25
Invoices issued by third parties may be excluded from RSIF if specific conditions are met
V2271-25
La obligación de llevar libros registro en IRPF depende de la actividad desarrollada y del método de determinación del rendimiento
V1014-25
4% reduced rate applies to audiobooks and chromo albums containing QR codes
V0959-25
Occasional sale of used books does not automatically establish VAT entrepreneur status
V0487-25
Insurance compensation for book damage treated as income from economic activity or patrimonial gain
V0480-25
SII customers excluded from Verifactu; software providers must adapt by 29 July 2025
V2484-24
Voluntary joining of the SII is possible at any time of year while maintaining quarterly settlement periods
V2342-24
Surnames on official identity documents must be used for invoicing and registration
V2305-24
E-book license supply subject to 4% VAT if classified as books, whether via web or QR code
V2206-24
Formal tax obligations of a Spanish SL receiving a loan from a US entity: general ruling on the regime under Article 29 LGT
V1664-24
Tobacco and stationery sales may be subject to equivalence surcharges, while other activities fall under direct estimation
V1507-24
Reduced 4% VAT rate applies to books containing detachable parts as complementary elements
V1267-24
IAE classification depends on the nature of book sales activity
V0514-24
Self-publishing of literary works classified as income from economic activities
V0493-24
The assignment of e-books by telephone operators is taxed independently from the telephony service
V0343-24
Companies providing accounting services must be taxed as business activities under the IAE
V3112-23
Registration as a commercial agent does not permit trading artwork on one's own account
V2749-23
Books with removable supplementary elements are subject to the reduced 4% VAT rate
V2666-23
E-book sales via platforms may be exempt from VAT if the customer is a foreign entity
V2563-23
Authorities may request documentation for expired balances if they affect non-expired periods
V2513-23
21% VAT rate applies to interactive learning content other than e-books
V1398-23
Hydrocarbon tax must be included in turnover and triggers SII obligations if thresholds are exceeded
V1358-23
Photo books and photo albums subject to 21% VAT as not classified as books
V0854-23
Reduced 4% VAT rate applies to e-book supplies if they meet the definition of a book
V0852-23
Plastic used for books, folders and magazines is exempt from the Special Tax on Plastic Packaging
V0413-23
Income from self-publishing books classified as income from economic activities for Personal Income Tax purposes
V0218-23
IAE taxation must depend on the nature of product sales (retail or wholesale)
V0062-23
Self-publishing authors must be taxed as business activities for Income Tax and apply 4% VAT
V2517-22
Training services may be VAT exempt depending on the provider, and scientific texts may qualify for 4% VAT if classified as books
V2170-22
Dietitian-nutritionist services exempt from VAT if for health purposes; e-books taxed at 4%
V2141-22
VAT is not triggered on book imports if linked to the temporary importation regime with full duty exemption
V1822-22
Albums and sticker collections must be taxed at the 21% standard VAT rate since April 2020
V1495-22
Minutes, budgets or resolutions are not subject to 4% VAT as they are not considered books
V1431-22
Global profit margin option available for the sale of second-hand books
V1207-22
Preparation of university reports and summaries subject to standard VAT rate unless classified as books
V0903-22
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