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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 68 results.
Resolución de 29 de mayo de 2026, de la Dirección General de Planificación y Coordinación Energética, por la que se autoriza la ejecución y montaje del Almacén Temporal (AT) de la Instalación Nuclear Vandellós I en fase de latencia.
BOE-A-2026-12507
Activities of a director other than administrative duties are deemed earnings from work
V0977-26
Resolución de 12 de marzo de 2026, de la Dirección General de Calidad y Evaluación Ambiental, por la que se formula declaración de impacto ambiental del proyecto «Construcción de un almacén temporal en la instalación nuclear Vandellós I en fase de latencia».
BOE-A-2026-7539
Battery energy storage installations taxed under IAE heading 151.4
V0335-26
Resolución de 17 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Marbella n.º 3, por la que se suspende la asignación de un número de registro único de alquiler de corta duración turístico por constar en los estatutos de la propiedad horizontal que «asimismo las fincas procedentes de esta división horizontal no podrán dedicarse a almacén de sustancias explosivas, corrosivas
BOE-A-2026-3773
Registration in manufacturing activities entitles the holder to maintain warehouses for their own products without additional registration in the IAE
V0168-26
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
The exemption from the Hydrocarbons Tax for the provisioning of vessels is subject to regulatory procedures
V0980-25
The purchase of a warehouse from a developer may be subject to VAT at 21% if it is the first delivery
V0798-25
Determination of IAE headings for agricultural irrigation systems and machinery trading
V0332-25
Full spin-off of a company lacks fiscal neutrality if segregated assets do not constitute business branches
V0311-25
To send fluorinated gases to a logistics operator under suspension, they must be authorised as a warehouse keeper
V2621-24
German company with Spanish branch: two VAT IDs needed for separate activities
V2535-24
Fiscal warehouse status not required for diesel A supply if product is not stored
V2416-24
Donating real estate generates a capital gain or loss for Personal Income Tax purposes
V1709-24
Sales of goods located in Spain by a foreign supplier are domestic transactions, except for consignment sales
V1574-24
Showroom space is not classified as a warehouse for IAE surface area calculations
V0798-24
Spanish customers are liable for plastic packaging tax on intra-Community acquisitions or imports
V0755-24
DGT lacks jurisdiction to determine whether an activity constitutes wholesale or retail distribution of hydrocarbons
V0756-24
German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports
V0751-24
No new IAE heading required to operate a warehouse open to the public
V0655-24
Sale of a warehouse by a commercial company may be VAT exempt if classified as a second delivery of buildings
V0512-24
60% Personal Income Tax reduction applicable if property is effectively used as a residence
V0273-24
Accrual of plastic packaging tax occurs when goods are made available to the customer
V1240-23
No imputation of real estate income for a rustic warehouse essential for farm exploitation
V1028-23
Online sales without own warehouse may be classified as wholesale and require direct estimation
V0718-23
Intra-community acquisitions: use tax accrual date for stock register books
V0315-23
Single minimum quota applies if liquid storage facility constitutes a single premises without physical separations
V0064-23
Logistics services without exclusive space do not constitute a permanent establishment for VAT
V2041-22
Real estate income shall be imputed for a warehouse on urban land if legal exceptions are not met
V1752-22
Spaces leased within a department store for a stand are not considered premises for IAE purposes
V0678-22
Freight transport services may be VAT exempt if directly related to an export
V0225-22
It is mandatory to indicate the vehicle registration number in the draft of the delivery note for road sales
V0077-22
Correction index for small businesses may apply even when using an additional premises as a warehouse
V3173-21
Transfer of goods to warehouses in other Member States constitutes an operation assimilated to intra-Community supply
V3047-21
Shipment of goods from mainland Spain to a company's own warehouse in the Canary Islands is not subject to VAT
V2946-21
Purchase of goods not transported from another Member State does not constitute an intra-Community acquisition
V2681-21
No permanent establishment if storage and delivery is auxiliary
V2411-21
Heading 653.4 of the IAE must be applied to the retail sale of construction materials
V2380-21
Obligation to register as a bonded warehouse for the distribution of middle oils (CN 2710.19.29) as wholesale movements
V2223-21
No obligation to report accounting via SILICIE if CAE is not held
V1623-21
Paraffin (NC 2901.10.00) may be imported tax-free via guaranteed shipments or suspension regimes
V0354-21
Leasing of land and agricultural warehouses for farming use is exempt from VAT
V0192-21
Vehicle sales in VAT territory are subject to tax if a permanent establishment exists
V2700-20
Receipt certificate for roadside sales is the one intended for movement under suspensive or exempt regimes
V1327-20
Obligation to maintain excise duty product accounts depends on establishment type
V0708-20
Deliveries from a permanent establishment in Germany are not declared in the SII or Form 349
V0454-20
Fees charged for storage or custody of goods are subject to 21% VAT
V3486-19
Delivery of goods is completed when the acquirer withdraws them from the warehouse and assumes the risks
V3049-19
7% straight-line depreciation applicable if building is used for storage and warehousing
V2697-19
Italian tax identification number required to apply VAT exemption on goods shipments
V2378-19
Use of subsidised diesel in generators: supply conditions and tax implications
V1278-19
Accounting obligations for second-schedule products and circulation requirements for sensitive and non-sensitive products
V0775-19
Electronic delivery notes permitted for formalisation and filing
V0634-19
The rental of a premises for warehouse use is subject to VAT at 21% and does not generate IRPF withholding if the lessee is a natural person without economic activity
V2943-18
New build declarations and property linking are taxed separately for AJD
V2582-18
Las ventas desde un almacén en Alemania a España tributan en España bajo el régimen de ventas a distancia si se superan los 35.000 euros
V0940-18
Donating real estate generates a capital gain subject to age-based reductions
V1198-17
Acquiring a warehouse or garage may qualify for RIC, provided it meets asset allocation requirements and is not land
V0123-17
Exemption from intracommunity purchases not applicable if Spanish VAT ID used
V5363-16
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