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Commercialisation of own photographic works requires group 869 IAE registration
V5188-26
Resolución de 20 de enero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con Impresióname Melilla, SL, para el desarrollo de estancias formativas de la Escuela de Arte Miguel Marmolejo de Melilla.
BOE-A-2026-1887
Digital printing of decorative paper taxed under IAE heading 473.4
V0737-25
Manufacturing and designing decorative figures via 3D printing may be classified under IAE heading 495.9
V1695-24
Registration in the IAE for manufacturing and retail, and VAT application based on sales destination
V3047-23
Disposable ink or toner cartridges are subject to tax if non-reusable and containing plastic
V1080-23
Disposable ink or resin printing containers may be subject to the plastic packaging tax
V1081-23
Taxability of cartridges depends on whether they act as mere containers or as an integral part of the printing system
V1082-23
A non-taxpayer client may request a tax refund for exported plastic packaging
V0662-23
Plastic used for books, folders and magazines is exempt from the Special Tax on Plastic Packaging
V0413-23
PE-PET bags for goods are subject to tax if they are not reusable
V0134-23
Manufacturing activities allow wholesale, retail, or export sales from the same premises without registering commercial tax headings
V3094-21
Requirements for the 85% reduction in Electricity Tax for industrial activities
V3005-21
Manufacturing of printing rollers is classified under heading 475.1 of the IAE
V1968-21
Supply of non-personalised digital content is considered an electronically supplied service
V1133-21
Subcontracted manufacturing and online clothing sales are subject to IAE
V0347-21
IAE classification depends on whether printing or sales activity predominates
V3192-20
3D printing miniature design without manufacturing is taxed under 'other technical services'
V2932-20
IAE classification for 3D miniature design depends on professional or business status
V2933-20
IAE registration required based on printing, garment sales, or signage activities
V2405-20
Tax stamps on derivative beverages may be rendered invalid by indelible printing of 'void' or 'cancelled'
V2947-19
The printing of designs on T-shirts constitutes a manufacturing process that excludes the surcharge on equivalence regime
V2539-19
Tourist information and boarding pass printing services may be included under the accommodation heading
V0704-19
Manual completion of simplified invoice data permitted after printing
V2607-18
Printing brochures from a digital file may be considered a supply of goods subject to VAT
V2279-18
Surgical guides and dental moulds subject to 21% VAT, unless classified as prostheses, orthoses or implants
V1119-18
Sports sponsorships may be deductible expenses if linked to economic activity
V1361-17
Tratamiento en el IAE de la actividad de impresión gráfica y venta de artículos de regalo personalizados
V0843-17
Joint ownerships are taxed via income attribution rather than Corporate Tax
V0929-16
Civil companies with commercial purposes and legal personality are subject to Corporate Tax
V0349-16
Classification of catalogue printing as supply of goods or provision of services determines place of taxation
V0554-15
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