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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 31 results.
Orden EFD/619/2026, de 18 de junio, por la que se autoriza la implantación de enseñanzas de formación profesional en modalidad presencial en centros públicos de Ceuta y Melilla a partir del curso 2026/2027.
BOE-A-2026-13355
Road transport operators: 3 months to update traffic and compliance management systems
BOE-A-2026-12035
Orden EFD/555/2026, de 24 de mayo, por la que se autoriza la implantación de un programa formativo de formación profesional para alumnado con necesidades educativas especiales en el Instituto de Educación Secundaria Juan Antonio Fernández Pérez de Melilla.
BOE-A-2026-12010
Orden EFD/501/2026, de 13 de mayo, por la que se autoriza la implantación de las enseñanzas de determinados cursos de especialización, de formación profesional, en la modalidad a distancia, en el Centro Integrado de Enseñanzas Regladas a Distancia del Centro para la Innovación y el Desarrollo de la Educación a Distancia.
BOE-A-2026-11280
Instrumento de adhesión al Acuerdo de Ciudad del Cabo de 2012 sobre la implantación de las disposiciones del Protocolo de Torremolinos de 1993 relativo al Convenio internacional de Torremolinos para la seguridad de los buques pesqueros, 1977, hecho en Ciudad del Cabo el 11 de octubre de 2012.
BOE-A-2026-10511
Resolución de 20 de febrero de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Secretaría de Estado de Seguridad y la Agencia Estatal de Administración Tributaria, para la correcta implantación del sistema de información anticipada sobre la carga antes del embarque, en el ámbito de la carga aérea entrante en la Unión Europea procedente de terceros países.
BOE-A-2026-4875
Resolución de 8 de enero de 2026, de la Dirección del Servicio de Planificación y Relaciones Institucionales de la Agencia Estatal de Administración Tributaria, por la que se publica el Convenio con la Hacienda Foral de Navarra, sobre la implantación tecnológica del sistema Silicie y los intercambios de información en el sistema.
BOE-A-2026-1175
External services can be contracted without losing agricultural business ownership
V0773-25
Current expenses are deductible when incurred, while investments are depreciated once the plantation begins production
V2169-24
21% VAT rate applies to electrode implantation sheath, unless accessory to a product at 10%
V0641-24
Planting costs for olive groves may be depreciated under the IRPF objective estimation method
V0363-24
The value of the inheritance and the auction cost cannot be deducted from the net income under the objective estimation method
V1456-23
30% Income Tax reduction applicable to business income with a generation period exceeding two years
V1253-23
Losses from fraud or deception may be treated as capital losses if justified
V0247-23
10% VAT rate applies to garden renovation or repair works if materials do not exceed 40% of the taxable base
V1707-22
Olive groves may be depreciated under the objective estimation method for Personal Income Tax
V1167-22
Cash contributions to cover an intermediary's structural costs are not subject to VAT
V3491-20
Costs of planting poplars for future sale treated as inventory rather than investment assets
V3141-20
Tree planting and maintenance services are subject to VAT if the land is located in Spain
V2436-20
Tratamiento del IVA en aportaciones para implantación, penalidades y participación en beneficios
V1896-20
Hair prostheses and aesthetic implantation subject to 21% VAT
V0959-20
Reduced 10% VAT rate applies to clearing, ploughing and planting services in forestry holdings
V0406-20
Registration in the Business Census required to operate a vineyard as an economic activity
V0661-19
Injectors for intraocular lens implantation subject to 21% VAT as medical instruments rather than prosthetic accessories
V2646-16
The 10% rate applies to a complete kit if accessories are necessary for the prosthesis implantation
V2650-16
Yttrium-90 TheraSphere glass microspheres and implantation kits subject to 10% VAT
V2197-16
La adquisición de un terreno rústico puede estar sujeta a IVA si se renuncia a la exención y se aplica la inversión del sujeto pasivo
V1907-16
10% VAT rate applies to kits containing a main implant and necessary accessories for implantation
V1717-16
Implementation of an information system is considered a single supply of services, with location determined by the recipient
V1386-16
Training paid for by the company is not taxed as benefits in kind if it is required for the development of the activity or the position
V0155-16
Planting costs classified as tangible fixed assets and deductible via depreciation rather than direct expense
V2195-14
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