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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 149 results.
Duplicated return of penal deposits constitutes capital gain in general tax base
V5317-26
Incompatibilidad entre la devolución por el régimen especial (art. 119) y el saldo declarado a compensar
V5227-26
Derecho a la devolución del impuesto sobre envases de plástico por envíos fuera del territorio de aplicación para no contribuyentes
V1486-26
Procedimiento para solicitar la devolución de importes del IEE soportados indebidamente por ausencia de suministro
V1487-26
Sufficiency of proof for plastic packaging reuse left to administrative assessment
V1438-26
Un envasador que no sea fabricante, importador o adquirente intracomunitario no es contribuyente del impuesto especial sobre envases de plástico
V1436-26
Sufficiency of recycling certificates as proof for tax refund left to Administration's discretion
V1437-26
Autonomous communities: 3 months to modify tax transfer regime or lose tax refund rights
BOE-A-2026-11848
IBI refunds must be included in the corporate tax base of the year in which the credit right arises
V1146-26
Reimbursement of received subsidy must be handled via correction of self-declaration
V1118-26
Return of a vehicle without exercising purchase option incurs no VAT or invoicing obligation
V1057-26
Maternity leave delays can be declared via supplementary self-declaration or correction based on net result
V1061-26
No refund of tax if sale contract resolved by mutual agreement
V1022-26
Only one delivery of goods occurs between supplier and traveller
V0953-26
No applicable: DT2 of LIRPF to Social Security disability pension
V0553-26
Orden HAC/56/2026, de 22 de enero, por la que se modifica la Orden HFP/826/2022, de 30 de agosto, por la que se aprueba el modelo 587 «Impuesto sobre los Gases Fluorados de Efecto Invernadero. Autoliquidación» y el modelo A23 «Impuesto sobre los Gases Fluorados de Efecto Invernadero. Solicitud de devolución», se determinan la forma y procedimiento para la presentación de los mismos, y se regulan la inscripción en el Registro territorial y la llevanza de la contabilidad de existencias.
BOE-A-2026-2621
Income from improper work payments must be declared in the year received
V0220-26
La base imponible de la importación de barcos se determina según el valor en aduana y gastos accesorios, según el artículo 83 de la Ley del IVA
V0197-26
Reduction in a cooperative and capital return treated as patrimonial gain or loss
V0120-26
IVA in property swap cannot be included in acquisition value
V0104-26
Repayment of an unjustified pension must be rectified in the year it was received
V2552-25
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Responsabilidad solidaria y obligación de caución del representante en devoluciones de IVA a no establecidos
V2362-25
Retenedor may request refund of wrongly paid retention via self-declaration correction
V2285-25
Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application
V2031-25
The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions
V2007-25
Obligation of businesses to issue the electronic refund document for VAT recovery
V2013-25
VAT treatment of financial contributions from SCRAP for packaging waste management
V2005-25
Analysis of the VAT taxable base in operations involving reusable packaging and extended responsibility systems
V2004-25
Return of contributions via immovable may be treated as capital movable income
V1951-25
Interests of a mortgage for rental property can be deducted if the home is the collateral
V1918-25
Return of funds for litigation expenses not considered economic income
V1856-25
Wages from null dismissal rulings are charged to the year when the judgment becomes final
V1829-25
Derecho a la devolución del IVA soportado en exceso en la compra de una silla de ruedas tras obtener el certificado de discapacidad
V1693-25
Los derechos a solicitar y obtener la devolución de ingresos indebidos prescriben a los cuatro años
V1566-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
Repayment of current subsidy reduces modules' net profit
V1379-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Repayment of unlawful productivity supplement must be corrected in the year it was received
V1186-25
Return of capital via property may be treated as capital gains
V0938-25
Posibilidad de utilizar un mismo depósito de gasóleo para dos actividades sin perder el derecho a la devolución del Impuesto sobre Hidrocarburos
V0925-25
Damages compensation is not exempt in IRPF and is taxed as patrimonial gain
V0890-25
VAT refund available for travellers under certain conditions
V0852-25
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
No retroactive refund of IRPF withholdings on passive pension after aggravation
V0465-25
Separation regime applies if capital reduction affects all shares of a partner
V0378-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
The tax classification of the refund of money depends on the legal nature of the transaction (loan or donation)
V0192-25
Right to a refund of the tax on plastic packaging for semi-finished products not intended for packaging
V0026-25
FEI cannot claim exemption from ITPAJD under EU Protocol or Art. 45.1.a) TRLITPAJD in capital reduction with return of contributions
V2462-24
Spanish State Pension paid by US resident: Spain retains IRNR, no refund if correct
V2448-24
SOCIMI: bank financing and net financial income distributed proportionally in investment and income ratios under Law 11/2009
V1905-24
EHA/2027/2007 not applicable to bank transfers for IRPF refunds
V0743-24
IVA deduction possible for prior renovations if economic activity intent proven
V3172-23
Late self-declaration of IRPF for refund may be penalisable
V2852-23
Requirements for the consideration of a permanent establishment for VAT purposes
V2523-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Repayment of wrongly withheld taxes via correction of self-declaration
V1097-23
Taxation of rental income in Spain depends on taxpayer's fiscal residence
V0925-23
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