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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 64 results.
IVA payment delay possible for imports if settlement period matches natural month
V1365-26
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
Canary companies with La Palma volcanic operations: 1 month to apply zero IGC rate to eruption-related transactions
BOE-A-2026-10119
Equivalent import surcharge to be calculated together with VAT at customs
V0597-26
Vehicle sale with IVA exemption requires prior notification to AEAT for NATO members
V0804-25
AEAT to settle non-reusable plastic packaging special tax on imports to the Canary Islands
V2418-24
Companies are liable for VAT on imports and may deduct the tax if conducting economic activities
V1961-24
Tax liability for plastic packaging tax applies only to imports or intra-Community acquisitions
V1947-24
Deliveries of dental prostheses manufactured by dental technicians are exempt from VAT
V1865-24
Inclusion of transport costs in the import tax base is mandatory, not optional
V1691-24
Tax deductions or refunds available for plastic packaging exported from Spain
V1274-24
Maritime transport services are subject to VAT if the customer is based within the territorial scope
V0954-24
Determination of taxpayer status for the plastic packaging tax through intra-Community acquisition or importation
V0790-24
German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports
V0751-24
Companies importing or acquiring non-reusable plastic packaging within the EU must pay the special tax
V0505-24
Entity liable for import and intra-Community acquisition VAT, but not for toll manufacturing services
V0387-24
Self-assessment and registration obligations for imports and intra-Community acquisitions of non-reusable plastic packaging
V3066-23
Tax administration handles settlement of non-reusable plastic packaging tax on imports
V2087-23
Special tax on non-reusable plastic packaging forms part of the VAT taxable amount on imports
V1626-23
Special tax on non-reusable plastic packaging must be included in the VAT taxable base
V1534-23
Taxpayers must prove they do not exceed 5 kg of plastic per month to apply for exemption
V0954-23
Manipulating plastic packaging without transformation is not manufacturing
V0542-23
Imports of non-reusable plastic packaging are subject to the relevant special tax
V0429-23
Deductibility of VAT on imports for maquila services not subject to territorial regime
V0197-23
Possible deferment of VAT payment on imports under Regulation article 74
V0164-23
Dental prosthesis imports are VAT exempt when supplied by authorised professionals
V2537-22
VAT deduction possible for importation as consignatary in own name
V2485-22
No eligibility for REDEME or deferred payment if only imports and deliveries with passive investor investment
V2063-22
Requirement of a monthly settlement period to exercise the VAT deferral option on imports
V1908-22
VAT deductibility on imports when acting as consignee in own name under inward processing
V1819-22
Import VAT may be deferred in Form 303 if the deferral scheme is elected
V1492-22
Imports of postage stamps for collecting are exempt from IPSI in Ceuta and Melilla
V1428-22
Low-value import regime is inapplicable if the seller uses the single window system
V1045-22
VAT deductibility on imports from the UK and transport services
V0439-22
Sale of property acquired under diplomatic exemption is subject to VAT as an operation assimilated to importation
V0156-22
Reverse charge mechanism for IT services and rules for intra-Community acquisitions or imports
V3116-21
Businesses may deduct VAT on parts imported from China if acting as a taxable person
V2957-21
Maxillary orthopaedic imports may be VAT-exempt under certain conditions
V2840-21
Value limits established for VAT exemption on goods imported under the travellers' regime
V2795-21
Import and supply of dental prostheses may be VAT exempt if carried out by qualified professionals
V2309-21
Pepper seeds taxed at 4% if classified as fruit, vegetables, legumes, tubers or cereals, or 10% otherwise
V1715-21
Import and export operations not required in Model 347 declaration
V0764-21
Sales of goods from Hungary to Spain are taxed via reverse charge if there is no permanent establishment
V0640-21
Fiber optic installations in buildings and telecommunications services to individuals are subject to VAT
V0644-21
Importation of samples for analysis may be exempt from VAT subject to certain requirements
V0546-21
The importer is the person acting in their own name as consignee or declarant
V0484-21
Purchases of dental aligners by orthodontists may be VAT exempt if supplied by dentists or dental technicians
V0022-21
VAT exemptions available for imported samples for testing subject to specific requirements
V3434-20
Equivalence surcharge applies to non-exempt imports and deemed intra-Community acquisitions
V3307-20
Vehicle renting for persons with disabilities subject to 21% VAT rather than 4% reduced rate
V2871-20
0% VAT rate for medical equipment requires supply of goods and compliance with specific requirements
V2702-20
Agreed 'average price' with third-party suppliers is valid as transaction value for VAT taxable base
V2416-20
VAT exemption applies to supplies and imports of dental prostheses by authorised dental technicians
V1268-20
Customs value for VAT taxable base on imports is determined according to customs regulations
V3493-19
Reduced 10% VAT rate applies to cochineal carmine if suitable for human or animal nutrition
V3177-19
Análisis de la obligación de declarar en el modelo 349 importaciones exentas en un Estado miembro para su remisión a otro
V1886-19
Motorcycle imports from third countries are subject to VAT at the standard rate of 21%
V0920-19
Smokable molasses product subject to the standard 21% VAT rate
V0299-19
Importation of goods and domestic sales are subject to VAT
V2820-18
Los medicamentos de uso veterinario tributan al 10% de IVA
V0944-18
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