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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Deduction not available for N1G hybrid vehicle
V5392-26
Resolución de 23 de junio de 2026, de la Subsecretaría, por la que se publica la Adenda de prórroga del Convenio entre la Agencia Estatal de Administración Tributaria y Puertos del Estado, en materia de establecimiento de sistemas de reconocimiento de contenedores y otros medios rodados de transporte de mercancías.
BOE-A-2026-14403
Resolución de 18 de mayo de 2026, de la Autoridad Portuaria de Málaga, por la que se publica la aprobación del Pliego de condiciones particulares del servicio comercial de consignación de buques y mercancías en el Puerto de Málaga.
BOE-A-2026-13992
Resolución de 18 de mayo de 2026, de la Agencia Estatal de Seguridad Ferroviaria, por la que se convocan exámenes, se publica el Tribunal y se señala fecha y hora para la realización de los exámenes para la obtención y renovación de los certificados de Consejeros de seguridad para el transporte de mercancías peligrosas por ferrocarril.
BOE-A-2026-12590
Resolución de 7 de mayo de 2026, de la Autoridad Portuaria de A Coruña, por la que se publica la aprobación del Pliego de prescripciones particulares del servicio portuario de manipulación de mercancías en el puerto de A Coruña.
BOE-A-2026-12589
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
Resolución de 29 de abril de 2026, del Organismo Público Puertos del Estado, por la que se otorga la homologación a Prevención de Incendios Seguridad Aplicada, SL, para impartir cursos de manipulación de mercancías peligrosas para operadores de muelle y terminal y cursos de capacitación para manipulación de mercancías peligrosas para los componentes de las organizaciones portuarias.
BOE-A-2026-10856
Canary companies with La Palma volcanic operations: 1 month to apply zero IGC rate to eruption-related transactions
BOE-A-2026-10119
Objective estimation can be applied in the first year of activity regardless of income and purchase volumes
V0757-26
Resolución de 25 de marzo de 2026, del Organismo Público Puertos del Estado, por la que se otorga la homologación a Kemler, Seguridad Industrial, SLU, para impartir cursos de manipulación de mercancías peligrosas para operadores de muelle y terminal y cursos de capacitación para manipulación de mercancías peligrosas para los componentes de las organizaciones portuarias.
BOE-A-2026-7795
Resolución de 11 de marzo de 2026, del Organismo Público Puertos del Estado, por la que se otorga la prórroga de la homologación a Comisariado Español Marítimo, SA, para impartir cursos de capacitación de operadores de muelles o terminales que manipulen mercancías peligrosas en los puertos.
BOE-A-2026-6940
Manipulation of goods outside customs deposit triggers import-like VAT
V0405-26
Resolución de 12 de febrero de 2026, de la Dirección General de Transporte por Carretera y Ferrocarril, por la que se modifica la de 21 de noviembre de 2005, sobre la inspección y control por riesgos inherentes al transporte de mercancías peligrosas por carretera.
BOE-A-2026-3979
Services of mediation for non-resident enterprises are exempt from VAT
V0182-26
The T-3 merchandise fee must be included in the VAT taxable base if it forms part of the consideration for the transaction
V0158-26
Resolución de 10 de diciembre de 2025, de la Agencia Estatal de Seguridad Ferroviaria, por la que se convocan exámenes, se publica el Tribunal y se señala fecha y hora para la realización de los exámenes para la obtención y renovación de los certificados de consejeros de seguridad para el transporte de mercancías peligrosas por ferrocarril.
BOE-A-2026-2001
Plastic pipette tips and empty plastic tubes fall under non-reusable plastic packaging tax
V0086-26
Possibility of deducting VAT on a truck vehicle if its exclusive use for the activity is proven
V2418-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Leasing activity must be taxed under IAE group 756
V0975-25
Plastic packaging tax deduction possible for FCA exports
V0924-25
Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax
V0932-25
Shoe displays and in-store footwear racks exempt from plastic packaging tax
V0811-25
Freight transport services for imported goods may be exempt from VAT if included in the import tax base
V0064-25
Sale of packaging delivered in Cuba is subject to but exempt from VAT as an export
V2618-24
Intermediary companies shall be liable for VAT if acting as consignees in their own name
V2455-24
Non-reusable plastic packaging designed for waste transport is subject to tax
V2421-24
Non-reusable plastic packaging for goods transport (including waste) subject to special tax
V2417-24
Depreciation of mixed-use vehicles cannot be deducted if used for private purposes
V2356-24
Purchasing watermelons in Senegal for sale in Spain may be exempt from VAT if imported via France
V2279-24
Credit notes cannot be issued for medicine returns if they were not previously purchased from the laboratory
V2072-24
Companies are liable for VAT on imports and may deduct the tax if conducting economic activities
V1961-24
Importer status and VAT deductibility possible for goods received under consignment arrangements
V1800-24
Training courses are VAT exempt only if subjects are part of an official curriculum
V1803-24
VAT importer status and right to deduction if power of disposal of goods is held at origin
V1601-24
Sales of goods located in Spain by a foreign supplier are domestic transactions, except for consignment sales
V1574-24
Plastic dental floss containers subject to special tax on non-reusable plastic packaging
V1277-24
Mercantile fee (T-3) must be included in VAT base for storage and handling services
V0859-24
Taxation of courier services depends on recipient status and destination of goods
V0876-24
Customers receiving goods from Italian suppliers are liable for plastic packaging tax (subject to exemptions)
V0803-24
Partial hydrocarbon tax refund denied for diesel used in autonomous trailer engines
V0757-24
VAT exemption for vessel services does not apply if the recipient is not the operator
V0346-24
Transport services may be VAT exempt if directly related to the export of goods
V0074-24
French VAT number required to apply exemption on transfers of goods to another Member State
V3175-23
Sale of goods to a national customer with delivery to a third party in another EU member state is subject to VAT
V3178-23
Goods under inward processing are taxed upon release for free circulation
V3034-23
Flexitanks are subject to the special tax on non-reusable plastic packaging
V3040-23
No permanent establishment from using an independent logistics intermediary
V2972-23
Objective estimation may be applied to a new activity if requirements and exclusion period are met
V2865-23
Logistical services without exclusive space exempt from VAT if client has no permanent establishment
V2851-23
Tractor units and semi-trailers must be taxed separately for IAE in freight transport
V2570-23
Plastic sheets for protecting furniture or windows are not subject to the plastic packaging tax
V2402-23
Requirements for VAT deduction on the acquisition of vehicles and proof of their business use
V2217-23
Certain laboratory containers subject to non-reusable plastic packaging tax
V2273-23
Laboratory sample packaging is exempt if samples are not goods, but internal use packaging is taxable
V2275-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Goods in transit under non-customs warehousing regimes are not subject to VAT if the client is foreign
V1706-23
Packaging for medical analysis samples is exempt from the plastic packaging tax
V1717-23
Rodent protection for plants exempt from non-reusable plastic packaging tax
V1716-23
Plastic umbrella bags may be exempt from tax if used exclusively for that purpose
V1658-23
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