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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Deduction available for electric vehicle and charging point
V5389-26
Impossibility of applying the electric vehicle deduction if the vehicle is not new (previously registered)
V1420-26
Mobile top-ups via web may be subject to VAT based on SIM card location
V1096-26
Electricity supply not subject to equivalence surcharge
V0685-26
Hotel charging points may be considered complementary services under certain conditions
V0593-26
Resolución de 24 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Madrid n.º 36, por la que se suspende la inscripción de una escritura de renuncia unilateral e irrevocable del derecho de recarga de hipoteca.
BOE-A-2026-5940
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Each co-owner can deduct 15% of the installation cost proportional to their ownership share
V2074-25
Electric vehicle charging point owners liable for national IAE levy
V1796-24
Requirements for energy efficiency and battery charging system tax deductions
V0949-24
Sale of equipment pre-charged with fluorinated gases is not subject to tax when carried out within national territory
V0506-24
Electric vehicle tax deduction requires first registration in Spain to be in the taxpayer's name
V0379-24
VAT on electricity used for charging professional electric vehicles is deductible
V2372-23
Electricity supply for electric vehicle charging is subject to Special Tax on Electricity
V0535-23
Sale of phone top-up cards not subject to equivalence surcharge as they constitute a service provision
V0327-23
Accidental fluorinated gas leaks in installations or equipment recharging are subject to the IGFEI
V2492-22
Import of machinery with air conditioning pre-charged with fluorinated gases is subject to tax
V2286-22
Resellers (non-stockists) must report and self-assess fluorinated gas stocks as of 1 September 2022
V2085-22
It is possible to deduct electricity VAT for recharging vehicles if linked to professional activity
V0832-22
Leasing land for electric vehicle charging points is subject to 21% VAT
V0061-22
VAT deduction allowed for electricity used to charge electric taxis
V2718-21
Leasing of land for electric vehicle charging points is subject to 21% VAT
V2511-21
Electricity supplies at charging points are subject to VAT and Special Electricity Tax
V0683-20
Fluorinated gas tax cannot be passed on to customers during refills
V0191-20
ATM debt enquiry services are VAT exempt if ancillary to tax payments
V1662-19
Electricity supply at charging points is the principal supply and subject to 21% VAT
V0807-19
Location of telecommunications services provided to businesses depends on the recipient's registered office
V0038-19
Invoices or simplified invoices must be issued for mobile top-up commissions
V0652-18
Mobile phone top-ups via third-party terminals classified under IAE heading 969.7
V1590-17
Fluorinated gas reseller status can be obtained by registering at the tax residence address
V0347-17
Fluorinated gas delivery is exempt if equipment is proven to be new for its first use
V3513-16
Fluorinated gas tax accrues when products are made available to the customer
V3362-16
Sale of new equipment with incorporated fluorinated gas is not subject to IGFEI
V1575-15
No tax due on recharge gas if extracted gas is replaced and delivered to waste managers
V0947-15
End customers may claim refunds on fluorinated gas tax by proving delivery of extracted gases
V0795-15
Gas for recharging an installation may be exempt if deemed new or if extraction of previous gas is proven
V0792-15
No tax due on refrigerant gas replacement if removal of previous gas is proven
V0313-15
Recharging refrigerant gases is tax-exempt if delivery of extracted gas to authorised managers is proven
V0315-15
Requirements for the 95% partial exemption on the purchase of gases for fire suppression system recharging
V0184-15
Sale of pre-loaded gift cards is subject to VAT at the time of payment
V2511-14
Sales of refrigeration equipment with pre-charged gases are not subject to fluorinated gas tax
V2006-14
Tax on fluorinated gases accrues upon transfer of ownership, not upon deposit
V1696-14
Mediation commissions for bonobuses sales are subject to income tax withholding
V0828-14
Installers using gases for equipment repair are considered end consumers and must bear the tax
V0469-14
Equivalence surcharge applies to the sale of e-cigarettes and accessories
V0405-14
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