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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Language camps taxed at 10% or 21% VAT based on nature and location
V5216-26
El arrendamiento de embarcaciones de recreo a largo plazo puede estar sujeto al IVA si se pone en posesión en España
V1682-26
Holiday home rental without hotel services classified as property income
V1173-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
IAE tariff heading 654.1 allows sale of motorcycles and specific protective accessories
V0793-26
Subletting a premises with ancillary services deemed urban property rental subject to retention
V0567-26
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
Import duty base is the vessel's total value, not advance payments
V0197-26
Event ticket management costs qualify for 10% reduced tax rate
V0198-26
Taxable under IAE section 691.2 for repairs to caravan accessories
V0143-26
Harvest of olives for private use taxed at 21% VAT, not under agricultural special regime
V2477-25
Wheelchair accessories taxed at standard VAT rate
V1940-25
Spain's Bank of Spain transfer fee reduces Treasury bills' capital return
V0983-25
Sunglass clip accessories taxed at 21% VAT
V0511-25
Freight transport services for imported goods may be exempt from VAT if included in the import tax base
V0064-25
VAT on second-hand vehicle sales: double invoice from German supplier and special regime base
V2478-24
Vegetable farming falls under special agricultural regime; seed testing under simplified regime
V1534-24
Mobile phones and accessories for work do not constitute species remuneration
V0150-22
Agricultural services subject to 2% retention only if accessory to main activity
V1293-21
Training and accommodation programmes may be subject to travel agency regime
V2362-20
Exención del modelo 720 para cuentas en el extranjero registradas en la contabilidad
V2869-18
Subject passive investment applies to the whole unit if console and accessories form a functional unit
V1276-17
Handling, quality control and transport services may be considered accessory costs in international trade
V1159-16
Aplicación del régimen especial de agencias de viajes a servicios de formación con prestaciones de viaje
V0950-16
Determinación del tipo de IVA aplicable a productos médicos, ortopédicos y dentales según su naturaleza y uso
V3135-15
Courses with transport and accommodation trigger travel agency regime
V2267-15
Tourist guiding services subject to VAT in Spain under location rules
V0671-14
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