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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Compensation for wood sale not included in model 303 under agricultural special regime
V1640-26
Farmer VAT special regime affected by family income under certain conditions
V1473-26
IVA can be charged to customers via amended invoices after exit from agricultural special regime
V1481-26
Compost production from manure taxed under simplified VAT and objective IRPF estimation
V1359-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Sale of agricultural tractor under special regime exempt from VAT
V0111-26
Exclusion limits of the special regime for agriculture and livestock and consequences of the transition to the general regime
V0118-26
Applicability of the special regime for agriculture, livestock, and fisheries in the sale of honey
V2208-25
Condiciones para que una asociación de vecinos sea considerada empresario y pueda aplicar el régimen especial de agricultura, ganadería y pesca
V1215-25
IVA compensation in agricultural special regime not counted as income
V0679-25
IVA special regime compensation not counted in IRPF income threshold
V0375-25
The compensation under the special VAT regime for agriculture, livestock, and fisheries is not included in the threshold for objective estimation
V0214-25
Vegetable farming falls under special agricultural regime; seed testing under simplified regime
V1534-24
Imposibilidad de deducir el IVA en adquisiciones vinculadas a actividades del régimen especial de agricultura, ganadería y pesca
V0304-19
Análisis de la existencia de establecimiento permanente y la aplicación de la inversión del sujeto pasivo
V3182-18
Posibilidad de deducir y solicitar la devolución del IVA tras renunciar al régimen especial de agricultura
V5049-16
Un propietario de fincas no residente puede ser considerado sujeto pasivo establecido en España y cumplir los requisitos para el régimen especial de la agricultura
V2576-14
Cannot apply equivalence surcharge in horticultural activity if products are manufactured
V1010-14
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