Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 144 results.

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
LOW
dgt-evolution

Retail Trader: DGT doctrinal evolution

evolution::comerciante-minorista

MEDIUM
Tax

VAT recovery required for watch sale to a company, but invoicing depends on recipient status

V5221-26

LOW
Tax

El régimen de recargo de equivalencia se aplica solo a comerciantes minoristas que no transformen productos

V1518-26

LOW
Administrative

Businesses and individuals: 3 months to update official exchange rates or deviation risks

BOE-A-2026-12172

IN FORCE TODAY
MEDIUM
Tax

Only one delivery of goods occurs between supplier and traveller

V0953-26

MEDIUM
Tax

Electricity supply not subject to equivalence surcharge

V0685-26

MEDIUM
Tax

Used goods regime requires chromos or cards to be used items or collectibles

V0639-26

MEDIUM
Tax

Equivalent import surcharge to be calculated together with VAT at customs

V0597-26

MEDIUM
Tax

Pharmacies under equivalence surcharge do not pass on the surcharge for selling compounded formulations

V0498-26

LOW
Administrative

Businesses and individuals: 3 months to update official exchange rates or deviation risks

BOE-A-2026-382

IN FORCE TODAY
LOW
Tax

Merchant under equivalence surcharge must self-claim VAT and surcharge on intracommunity purchases

V2165-25

LOW
Tax

Decoration projects are taxed at 21% VAT and the taxation of works depends on their independence from the design service

V1752-25

LOW
Tax

Obligation to pass on the equivalence surcharge in the sale of blisters to pharmacies that prepare magistral formulas

V1268-25

MEDIUM
Tax

Leasing of a luminous sign constitutes a separate sector subject to the general VAT regime

V2443-24

MEDIUM
Tax

The equivalence surcharge regime applies if the consultant meets retail trader requirements

V1598-24

MEDIUM
Tax

Traders under the equivalence surcharge regime must self-assess VAT and the surcharge via Form 309 for intra-Community acquisitions

V1550-24

MEDIUM
Tax

Creation of a technological platform and training for members constitutes an economic activity subject to CIT

V1439-24

MEDIUM
Tax

Direct assessment for IRPF required if sales of own produce in commercial premises are excluded from the special agricultural regime

V1162-24

LOW
Tax

Determinación del régimen de IVA (recargo de equivalencia o régimen general) según el porcentaje de ventas a no empresarios

V0763-24

MEDIUM
Tax

Manipulation and programming of hearing aids prevents application of the equivalence surcharge to such sales

V0728-24

MEDIUM
Tax

No new IAE heading required to operate a warehouse open to the public

V0655-24

MEDIUM
Tax

VAT equivalence surcharge regime depends on not having waived the objective estimation method for Personal Income Tax

V0496-24

LOW
Tax

The equivalence surcharge regime does not apply to products that have been subject to manufacturing or transformation

V0139-24

MEDIUM
Tax

VAT on intra-Community platform services must be reported via Form 309 or 303

V2661-23

MEDIUM
Tax

Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime

V1632-23

MEDIUM
Tax

Suppliers must not apply the equivalence surcharge if the product is for a differentiated sector and such status is proven

V1543-23

MEDIUM
Tax

Determination of retail trader status and calculation of the tax base for the equivalence surcharge

V1544-23

MEDIUM
Tax

Compensation for loss or damage to goods in transit is not subject to VAT

V1135-23

MEDIUM
Tax

Equivalence surcharge must be applied to goods deliveries not intended for resale by the retailer

V1137-23

MEDIUM
Tax

Compensation for loss or damage to goods in transit is not subject to VAT

V0695-23

MEDIUM
Tax

Infringement for failure to charge equivalence surcharge can be avoided by notifying the AEAT

V0628-23

MEDIUM
Tax

Retailers under the equivalence surcharge scheme are not required to settle VAT, subject to exceptions

V0497-23

MEDIUM
Tax

Sale of phone top-up cards not subject to equivalence surcharge as they constitute a service provision

V0327-23

MEDIUM
Tax

Information regarding the tax on plastic packaging must be provided on the invoice or via certificate if requested by the client

V0126-23

MEDIUM
Tax

Application of differentiated VAT sectors and multiple IAE headings required

V2665-22

MEDIUM
Tax

The equivalence surcharge applies to the sale of untransformed fabrics, but not to manufactured products

V2570-22

MEDIUM
Tax

Retailers under the equivalence surcharge regime do not pass on the surcharge in their sales

V2551-22

MEDIUM
Tax

Fruit packaging does not change retailer status and fresh fruit is subject to 4% VAT

V2425-22

MEDIUM
Tax

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

V2252-22

MEDIUM
Tax

Sale of tobacco products subject to VAT equivalence surcharge and mandatory transition to direct estimation for Income Tax

V2144-22

MEDIUM
Tax

Sale of nuts via vending machines subject to VAT and the equivalence surcharge regime

V2142-22

MEDIUM
Tax

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

V2119-22

MEDIUM
Tax

A retailer under the equivalence surcharge regime may purchase from another retailer without the surcharge being applied

V2010-22

MEDIUM
Tax

A retail trader under the equivalence surcharge regime does not receive the surcharge if their supplier is also a retailer

V1909-22

MEDIUM
Tax

Application of the equivalence surcharge for new clothing and the possibility of opting for the used goods regime for second-hand clothing

V1849-22

MEDIUM
Tax

Transfer of a going concern may be exempt from VAT if it constitutes an autonomous economic unit

V1773-22

MEDIUM
Tax

If a supplier fails to apply the equivalence surcharge, the purchaser must notify the Tax Administration to avoid penalties

V1667-22

MEDIUM
Tax

Wine retailers must apply the equivalence surcharge and register under the manufacturing heading

V1659-22

MEDIUM
Tax

Equivalence surcharge applies to untransformed products and constitutes a separate VAT sector

V1462-22

MEDIUM
Tax

VAT and equivalence surcharge must be applied to the taxable base calculated from the retail price

V1449-22

MEDIUM
Tax

Equivalence surcharge cannot be passed on in the sale of magistral formulas to other pharmacies

V1411-22

MEDIUM
Tax

Equivalence surcharge does not apply to prescription glasses subject to manufacturing or processing

V1185-22

MEDIUM
Tax

Suppliers must not pass on the equivalence surcharge on products intended for activities not subject to that regime

V1142-22

MEDIUM
Tax

Equivalence surcharge is mandatory from the first year if there was no commercial activity in the previous calendar year

V0995-22

MEDIUM
Tax

No new IAE registration required to sell lottery, but IAE quota must be increased

V0790-22

MEDIUM
Tax

Sales of third-party products subject to equivalence surcharge and requiring a new IAE heading

V0764-22

MEDIUM
Tax

Cutting foam does not prevent the application of the equivalence surcharge regime

V0729-22

MEDIUM
Tax

VAT equivalence surcharge regime depends on electric scooter maximum speed

V0643-22

MEDIUM
Tax

Equivalence surcharge applies only to the resale of beverages and untransformed products

V0395-22

MEDIUM
Tax

Record-keeping obligations for activities under the general regime, equivalence surcharge (VAT), and simplified direct estimation (IRPF)

V0324-22

Email
Contact