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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 139 results.
VAT recovery required for watch sale to a company, but invoicing depends on recipient status
V5221-26
El régimen de recargo de equivalencia se aplica solo a comerciantes minoristas que no transformen productos
V1518-26
Only one delivery of goods occurs between supplier and traveller
V0953-26
Electricity supply not subject to equivalence surcharge
V0685-26
Used goods regime requires chromos or cards to be used items or collectibles
V0639-26
Equivalent import surcharge to be calculated together with VAT at customs
V0597-26
Pharmacies under equivalence surcharge do not pass on the surcharge for selling compounded formulations
V0498-26
Merchant under equivalence surcharge must self-claim VAT and surcharge on intracommunity purchases
V2165-25
Decoration projects are taxed at 21% VAT and the taxation of works depends on their independence from the design service
V1752-25
Obligation to pass on the equivalence surcharge in the sale of blisters to pharmacies that prepare magistral formulas
V1268-25
Leasing of a luminous sign constitutes a separate sector subject to the general VAT regime
V2443-24
The equivalence surcharge regime applies if the consultant meets retail trader requirements
V1598-24
Traders under the equivalence surcharge regime must self-assess VAT and the surcharge via Form 309 for intra-Community acquisitions
V1550-24
Creation of a technological platform and training for members constitutes an economic activity subject to CIT
V1439-24
Direct assessment for IRPF required if sales of own produce in commercial premises are excluded from the special agricultural regime
V1162-24
Manipulation and programming of hearing aids prevents application of the equivalence surcharge to such sales
V0728-24
Determinación del régimen de IVA (recargo de equivalencia o régimen general) según el porcentaje de ventas a no empresarios
V0763-24
No new IAE heading required to operate a warehouse open to the public
V0655-24
VAT equivalence surcharge regime depends on not having waived the objective estimation method for Personal Income Tax
V0496-24
The equivalence surcharge regime does not apply to products that have been subject to manufacturing or transformation
V0139-24
VAT on intra-Community platform services must be reported via Form 309 or 303
V2661-23
Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime
V1632-23
Suppliers must not apply the equivalence surcharge if the product is for a differentiated sector and such status is proven
V1543-23
Determination of retail trader status and calculation of the tax base for the equivalence surcharge
V1544-23
Compensation for loss or damage to goods in transit is not subject to VAT
V1135-23
Equivalence surcharge must be applied to goods deliveries not intended for resale by the retailer
V1137-23
V0695-23
Infringement for failure to charge equivalence surcharge can be avoided by notifying the AEAT
V0628-23
Retailers under the equivalence surcharge scheme are not required to settle VAT, subject to exceptions
V0497-23
Sale of phone top-up cards not subject to equivalence surcharge as they constitute a service provision
V0327-23
Information regarding the tax on plastic packaging must be provided on the invoice or via certificate if requested by the client
V0126-23
Application of differentiated VAT sectors and multiple IAE headings required
V2665-22
The equivalence surcharge applies to the sale of untransformed fabrics, but not to manufactured products
V2570-22
Retailers under the equivalence surcharge regime do not pass on the surcharge in their sales
V2551-22
Fruit packaging does not change retailer status and fresh fruit is subject to 4% VAT
V2425-22
0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood
V2252-22
Sale of tobacco products subject to VAT equivalence surcharge and mandatory transition to direct estimation for Income Tax
V2144-22
Sale of nuts via vending machines subject to VAT and the equivalence surcharge regime
V2142-22
V2119-22
A retailer under the equivalence surcharge regime may purchase from another retailer without the surcharge being applied
V2010-22
A retail trader under the equivalence surcharge regime does not receive the surcharge if their supplier is also a retailer
V1909-22
Application of the equivalence surcharge for new clothing and the possibility of opting for the used goods regime for second-hand clothing
V1849-22
Transfer of a going concern may be exempt from VAT if it constitutes an autonomous economic unit
V1773-22
If a supplier fails to apply the equivalence surcharge, the purchaser must notify the Tax Administration to avoid penalties
V1667-22
Wine retailers must apply the equivalence surcharge and register under the manufacturing heading
V1659-22
Equivalence surcharge applies to untransformed products and constitutes a separate VAT sector
V1462-22
VAT and equivalence surcharge must be applied to the taxable base calculated from the retail price
V1449-22
Equivalence surcharge cannot be passed on in the sale of magistral formulas to other pharmacies
V1411-22
Equivalence surcharge does not apply to prescription glasses subject to manufacturing or processing
V1185-22
Suppliers must not pass on the equivalence surcharge on products intended for activities not subject to that regime
V1142-22
Equivalence surcharge is mandatory from the first year if there was no commercial activity in the previous calendar year
V0995-22
No new IAE registration required to sell lottery, but IAE quota must be increased
V0790-22
Sales of third-party products subject to equivalence surcharge and requiring a new IAE heading
V0764-22
Cutting foam does not prevent the application of the equivalence surcharge regime
V0729-22
VAT equivalence surcharge regime depends on electric scooter maximum speed
V0643-22
Equivalence surcharge applies only to the resale of beverages and untransformed products
V0395-22
Record-keeping obligations for activities under the general regime, equivalence surcharge (VAT), and simplified direct estimation (IRPF)
V0324-22
Suppliers must charge the equivalence surcharge if the customer is subject to said special regime
V0159-22
The equivalence surcharge regime depends on the application of the objective estimation method for Personal Income Tax
V3120-21
IVA deductions cannot be claimed under equivalence surcharge regime
V3119-21
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