Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
MEDIUM
Tax

Intermediation services may be VAT-exempt for overseas exports

V5261-26

LOW
Administrative

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

BOE-A-2026-13202

IN FORCE TODAY
LOW
Administrative

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

BOE-A-2026-11171

IN FORCE TODAY
MEDIUM
Tax

Advance payments for exports trigger VAT liability but exemption applies if conditions met

V1058-26

LOW
Administrative

Firms and individuals: 3 months to update official exchange rates or deviation risk

BOE-A-2026-10110

IN FORCE TODAY
LOW
Administrative

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

BOE-A-2026-10041

IN FORCE TODAY
LOW
Administrative

Businesses and individuals: 15 days to update official exchange rates in euros

BOE-A-2026-8360

IN FORCE TODAY
LOW
Administrative

Businesses and individuals: 1 month to update official exchange rates in euros

BOE-A-2026-8124

IN FORCE TODAY
LOW
Administrative

Businesses and individuals: 1 month to update exchange rates in international operations

BOE-A-2026-7548

IN FORCE TODAY
LOW
Administrative

Euro exchange rates updated for 16 February 2026

BOE-A-2026-3725

IN FORCE TODAY
LOW
Administrative

Businesses and individuals: one month to update official euro exchange rates

BOE-A-2026-2071

IN FORCE TODAY
LOW
Tax

VAT treatment depends on destination of digital product sales

V1004-25

MEDIUM
Tax

Exports to the U.S. are VAT-exempt if exit requirements are met

V0840-25

MEDIUM
Tax

Maritime transport services are subject to VAT if the customer is based within the territorial scope

V0954-24

MEDIUM
Tax

Debe darse de alta en el IAE por fabricación y comercio al por menor, y aplicar el IVA según el destino de la venta

V3047-23

MEDIUM
Tax

Export brokerage services are VAT exempt only when acting on behalf of the exporter

V2445-23

MEDIUM
Tax

Los servicios de transporte para exportaciones pueden estar exentos si el destinatario actúa por cuenta del exportador

V1003-22

MEDIUM
Tax

Los servicios de transporte relacionados con exportaciones están exentos si se cumplen los requisitos legales

V0924-22

MEDIUM
Tax

Las exportaciones impiden usar el régimen de devolución especial para no establecidos

V0636-22

MEDIUM
Tax

La exención de IVA en servicios de transporte e intermediación depende de si se actúa en nombre ajeno o propio

V2693-21

MEDIUM
Tax

Requirement to include non-EU export transport services in Model 347 if exceeding threshold

V2301-21

MEDIUM
Tax

Import and export operations not required in Model 347 declaration

V0764-21

MEDIUM
Tax

No obligation to file Form 347 if only goods exports are made

V0454-21

LOW
Tax

Las exportaciones y entregas a viajeros quedan excluidas del deber de informar en el modelo 347

V3510-19

LOW
Tax

La condición de sujeto pasivo de exportaciones e intracomunitarias impide aplicar el régimen especial de devolución del art. 119 bis

V3652-15

MEDIUM
Tax

IVA exemption for exports applicable even if payment is made by Spanish parent company

V1497-15

Email
Contact