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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Resolución de 1 de junio de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, por la que se aprueba el modelo de contrato de arrendamiento de bienes muebles, con letras de identificación R-SCA 2026, y sus anexos, para ser utilizado por Scania Commercial Vehicles Renting, SAU.
BOE-A-2026-13543
Letting of residential capsules is a service subject to 21% VAT
V5036-26
Transfer of a remodeled desalination plant does not allow deduction for new fixed assets without own funds
V0361-25
Electric scooter rentals subject to 21% standard VAT rate rather than 10% reduced rate
V2363-21
Clothing rental must be taxed under IAE heading 856.1 and is subject to Income Tax withholding
V2310-19
Leasing mobile terminals to non-resident companies may be exempt from VAT, unless the effective use clause applies
V1793-19
Lessees must apply a 19% withholding tax on computer equipment rentals if they are a mandatory withholding agent
V1535-19
Rental of musical instruments to non-residents may be subject to VAT if effective use occurs in Spain for taxable transactions
V0832-18
El alquiler de semirremolques y lonas se clasifica en epígrafes de actividades no clasificadas en otras partes (n.c.o.p.)
V2404-17
Leasing of movable property is subject to Corporate Tax withholding if it does not constitute an economic activity
V4070-16
No withholding tax required on machinery rentals within the scope of an economic activity
V3956-16
VAT liability in industrial machinery leasing and reporting obligations
V1530-16
No withholding tax on Corporation Tax if leasing of movable property is part of the economic activity
V0452-16
Location of translation, staffing, and equipment rental services depends on effective use in Spain
V3348-15
Classification of stand services depends on whether they are advertising, ancillary to trade fairs, or leasing
V0721-15
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