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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Must register in each IAE subheading for wholesale fruit and nut sales
V5096-26
Gastos de vivienda pueden deducirse proporcionalmente si usada parcialmente para actividad económica
V0511-26
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
Objective estimation cannot be used in retail if copyright is deemed an economic activity
V1460-24
Industrial activity under the IAE permits wholesale and retail sale of processed products
V0794-24
Objective estimation may be used for an individual activity even if an entity under the attribution regime exists
V1458-23
Objective estimation may be maintained in an individual activity despite participation in a community of property
V1413-23
Transfer of business assets forming an autonomous economic unit is not subject to VAT
V0803-23
An activity cannot be considered ancillary if both are included in the objective estimation method orders
V2459-22
Retail activities subject to the equivalence surcharge shall be considered a separate sector if other activities are performed
V2694-21
Equivalence regime cannot be maintained if sales to professionals exceed 20% of total deliveries
V2566-21
Spa service vouchers are univalent and the sale of decorative items constitutes a separate sector
V1987-21
No tax liability under bakery heading if supermarkets only bake pre-baked bread
V1733-21
Grants to compensate for loss of income are classified as income from economic activities
V1479-21
VAT liability depends on the nature of the activity: supply of goods, digital services, or advertising
V1152-21
Special spin-off regime cannot be applied if segregated assets do not constitute distinct lines of business
V1061-21
Requirements for applying the special regime for physical persons' activity branch contributions
V1866-16
Contribution of a business line may qualify for special regime if it constitutes an economic unit
V2193-15
Contribution of a business line may qualify for special Corporate Tax regime and be outside the scope of VAT
V1863-14
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