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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Renting pallets: deposit included in VAT base and reducible on return
V0237-26
New and used pallet deliveries are separate taxable operations
V0227-26
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Adhesive tapes are not subject to the special tax on non-reusable plastic packaging
V1987-24
A special contribution regime applies if the activity branch is a standalone economic unit
V0029-24
Plastic big bags subject to special tax if not classified as reusable
V3006-23
Stretch film is subject to the special tax on non-reusable plastic packaging
V2384-23
Product codes must be assigned based on the nature of the packaging or if the element is an integral part of it
V1210-23
Plastic packaging coils may be subject to the special tax on non-reusable plastic packaging
V1093-23
Potential application of plastic packaging tax exemption to medical device packaging
V1045-23
Plastic and semi-finished packaging products subject to special plastic packaging tax
V0966-23
Plastic packaging exempt from tax if proven to be reusable
V0674-23
Plastic packaging for medicines and medical devices may be exempt from special tax
V0541-23
Non-reusable plastic packaging and certain plastic products subject to special tax
V0394-23
Manufacture of polystyrene foam packaging subject to non-reusable plastic packaging tax
V0076-23
Installation of machinery that becomes real estate is subject to VAT in Spain
V0750-19
Artisanal manufacturing of cardboard and plastic food containers must be registered under IAE heading 473.2
V3187-18
Packaging services including materials may be considered a single supply of services if the material is ancillary
V2907-17
Civil companies with commercial purpose and fiscal legal personality are subject to Corporate Tax
V3152-16
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