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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 42 results.
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
Tax classification for consultancy and training services depends on activity nature
V2636-25
School meal concession canon partially subject to VAT
V2537-25
Classification in IAE for metal manipulation depends on whether it involves forging/cutting or general mechanical work on commission
V0993-25
Insurance mediator external staff services may be VAT-exempt if mediation activities are performed
V0557-25
Insurance mediator external staff may be VAT-exempt for mediation services
V0561-25
The collection of samples for anti-doping controls may be subject to VAT depending on the nature of the activity and the consideration
V0199-25
IAE classification depends on the nature of book sales activity
V0514-24
IAE classification and VAT for teaching depend on whether it is carried out professionally or as a business
V0275-24
Sale of travel packages via online auctions must be taxed as a travel agency under the IAE
V3248-23
IAE classification depends on whether IT activity is performed personally or through an organisation
V2802-23
IAE liability depends on actual activity; creation of scientific texts may be VAT exempt
V1023-23
Real estate brokerage is not classified under group 631 'Trade intermediaries'
V0113-23
VAT rate for renovation works depends on whether the property is for residential or tourist use
V0562-22
Income tax withholding depends on the nature of the activity (professional, business, or objective estimation)
V2977-21
IAE classification depends on activity nature; VAT invoicing obligation applies to exempt services
V2311-21
IAE classification must be determined by the nature of voiceover, dubbing, and post-production activities
V2118-21
Sale of book packs with supplementary material classified under IAE heading 659.4
V1982-21
Generalitat aid for self-employed individuals due to COVID-19 taxed as income from economic activities or employment
V1660-21
VAT liability depends on the nature of the activity: supply of goods, digital services, or advertising
V1152-21
IAE classification for wine tourism event organisation depends on the nature of the activity
V0669-21
Income from a sports club may be exempt from CIT and VAT depending on its corporate purpose and the nature of the activity
V3656-20
IAE classification depends on whether printing or sales activity predominates
V3192-20
Dietetic services must be classified under IAE group 944 rather than group 999
V1522-20
Income from entities under the income attribution regime retains the nature of the economic activity
V1181-19
The organization of motorcycle routes is classified as a travel agency under the IAE
V0721-19
La formación online y creación de infoproductos debe clasificarse según la naturaleza de la actividad
V0717-19
VAT application depends on rules of location based on the nature of activity in Senegal
V0459-19
La venta online de artículos de pesca con exportación requiere el alta en el epígrafe de comercio al por mayor
V0403-19
La clasificación en el IAE depende de la naturaleza de la actividad y no de la titulación académica
V0406-19
Los talleres de orientación profesional pueden estar exentos de IVA si cumplen requisitos específicos
V0024-19
Socios may be taxed as income or economic activities
V2769-18
Income from non-commercial civil societies retains its status as economic activity for all partners
V1010-18
Services from a partner to a society may be deemed economic activities or personal work for income tax, and may or may not be subject to VAT depending on independence
V4548-16
VAT applicability to training and academic coordination services, and classification of income for Personal Income Tax purposes
V4045-16
Professional partners' services may be taxable as economic activities in IRPF and subject to VAT
V3853-16
IAE classification depends on activity nature and sales method; VAT regime limits simultaneous wholesale and retail activities
V1760-16
IAE classification depends on the nature of carpentry and pallet repair activities
V1171-16
VAT regime and IRPF objective estimation method depend on the nature of livestock activity
V3373-15
Uploading videos online for profit constitutes an economic activity for IAE and IRPF purposes
V2592-15
Whether a partner's services are deemed an economic activity or employment depends on their registration with Social Security
V2171-15
Remuneration for the transfer of copyright may be classified as employment income or professional activity income
V2915-14
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