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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Farmer excluded from special regime must issue rectification invoices to charge VAT
V5223-26
Compensation for wood sale not included in model 303 under agricultural special regime
V1640-26
Apple seller may apply special agricultural regime or charge 4% VAT
V1608-26
IVA can be charged to customers via amended invoices after exit from agricultural special regime
V1481-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Sale of agricultural tractor under special regime exempt from VAT
V0111-26
Exclusion limits of the special regime for agriculture and livestock and consequences of the transition to the general regime
V0118-26
Prescribes right to charge VAT to customers after exclusion from agricultural special regime
V2307-25
Applicability of the special regime for agriculture, livestock, and fisheries in the sale of honey
V2208-25
Forest owners may access agricultural, livestock and fishing regime
V1215-25
La cooperativa agraria debe aplicar IVA a los servicios prestados a sus socios en nombre propio
V1216-25
No entitlement to agricultural compensation for the sale of cows intended for rearing
V2119-24
Repayment of undue compensations and the possibility of passing on VAT to customers
V1575-24
Issuing two receipts for a single timber transaction is incorrect; a single receipt must be issued for the total amount
V0580-24
Transfer of hunting rights subject to VAT, unless via administrative concession
V3244-23
0% rate applies to natural product deliveries to cooperatives if final sale occurs in 2023
V2968-23
Farmers must issue corrective invoices to charge VAT and refund unduly received lump-sum compensations
V2229-23
Concessions for public domain forests are not subject to VAT, and forest products may qualify for the special scheme
V1892-23
Grape deliveries from farmers under the general tax regime to be subject to 0% VAT during temporary measure
V1541-23
Lump-sum compensation percentage in the special agricultural scheme remains unchanged regardless of super-reduced or 0% VAT rates
V0842-23
Sale of burnt wood may qualify for the special scheme for agriculture, livestock and fisheries
V0002-23
Farmer compensation deduction may be applied proportionally to the amount paid
V2602-22
Agricultural cooperatives must charge VAT on services provided to members in their own name
V1004-22
Combining the simplified VAT scheme with the special scheme for agriculture, livestock and fisheries is possible
V3106-21
Almond shelling does not constitute processing and allows retention of the special agricultural VAT scheme
V2548-21
Forest certification premium forms part of the sale price for calculating special regime compensation
V2445-21
Municipalities must charge VAT on the total rental amount for taxable leases
V2425-21
VAT regime depends on whether products are natural farm outputs or resale/transformed goods
V2369-21
Income from forest exploitation rights is subject to Corporation Tax and VAT under the special scheme
V1813-21
Manual signatures on compensation receipts may be replaced by digital signatures if issued electronically
V0163-21
Los servicios de siembra pueden tributar por el régimen especial de la agricultura si no superan el 20% de las operaciones
V2788-20
La sujeción al IVA de la cesión de aprovechamientos forestales depende de la naturaleza jurídica del inmueble y del título de cesión
V1984-20
Los servicios de polinización pueden tributar por el régimen especial de agricultura, ganadería y pesca del IVA
V1870-20
El arrendamiento de pastos está exento de IVA, mientras que el aprovechamiento cinegético tributa al 21%
V1676-20
El reintegro de la compensación del régimen especial de la agricultura se produce cuando la cooperativa vende el producto al tercero
V1566-20
Posibilidad de deducir las cuotas de IVA repercutidas mediante facturas rectificativas tras una regularización del régimen especial
V1281-20
Ancillary agricultural services may qualify for the special VAT regime if they do not exceed 20% of turnover
V1124-20
Los empresarios que compren ganado a sujetos del régimen especial de agricultura, ganadería y pesca deben emitir un recibo para el reintegro de compensaciones
V1019-20
Los servicios prestados por una cooperativa agraria a sus socios tributan por el IVA al 10%
V0991-20
La deducción del IVA por compensaciones requiere que el pago al ganadero se haya hecho efectivo
V0765-20
Debe reintegrarse la compensación a tanto alzado percibida indebidamente y se pueden deducir las cuotas soportadas
V0684-20
Deductibility of VAT on pre-activity expenses if entrepreneurial intent exists
V2949-18
The right to flat-rate compensation in the special agricultural regime arises upon delivery of products
V3686-16
VAT regime and IRPF objective estimation method depend on the nature of livestock activity
V3373-15
Monthly geographic mobility allowances do not qualify for the 40% tax reduction
V0280-14
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