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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 105 results.
Self-publishing income classified as economic activity earnings
V5371-26
Communities of property must use facturing systems complying with VERIFACTU requirements
V5140-26
Clasificación en el IAE para actividades de corrección de textos, maquetación y servicios editoriales
V1517-26
El tipo impositivo aplicable al material educativo electrónico depende de si califica como libro, periódico o revista
V1469-26
Gym services and the provision of e-books in a combined package are taxed independently
V1458-26
Orden TES/539/2026, de 25 de mayo, por la que se regula la legalización en formato electrónico de libros en el ámbito del Registro de Sociedades Cooperativas.
BOE-A-2026-11699
Taxi expenses deductible if linked to economic activity
V1273-26
Accounting records obligation includes supporting software, files and databases
V1068-26
Course teaching considered work income unless own production means are organised
V0936-26
Summary entries for invoices can be made if invoices are simplified and meet specific requirements
V0849-26
Resolución de 7 de abril de 2026, del Museo Nacional Centro de Arte Reina Sofía, por la que se publica el Convenio con Radical Books, para la organización de Read Madrid. Festival de Libros e Ideas.
BOE-A-2026-8401
VAT contributors under SII exempt from RSIF
V0820-26
Custom digital book supply taxed at 4% if immediate result of work
V0800-26
Orden ECM/325/2026, de 27 de marzo, de extinción y cancelación de la inscripción de Mutualidad de Previsión Social de las Artes del Libro, ARLI a Prima Fija, en el Registro administrativo de entidades aseguradoras.
BOE-A-2026-8011
IVA deductions cannot be claimed on advertising costs for exempt sales
V0674-26
Pharmacies excluded from RSIF if billing delegated to third party
V0650-26
Audiobooks may qualify for 4% VAT reduced rate if considered books
V0642-26
Sales revenue from books after retirement is deemed business income
V0586-26
Sole proprietors under simplified direct estimation need not register books in Commercial Registry
V0587-26
Resolución de 27 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Córdoba n.º 1, por la que se suspende la solicitud de anulación de la legalización de un libro de actas.
BOE-A-2026-5491
VAT contributors under SII exempt from RSIF regulation
V0496-26
Resolución de 16 de febrero de 2026, de la Dirección General del Libro, del Cómic y de la Lectura, por la que se publica el Convenio con la Sociedad Mercantil Estatal de Acción Cultural, SA, para la colaboración en el proyecto «España país invitado de honor en el 28 Bienal Internacional del Libro de São Paulo (Brasil)».
BOE-A-2026-4229
4% reduced rate applies to sewing instructions if classified as books or periodicals
V0332-26
Determination of the volume of operations for the SII obligation in mixed activities
V0195-26
Companies with self-filing obligation: 30 days to adopt new annual IVA summary form 390
BOE-A-2026-1761
Contributors under SII exempt from RD 1007/2023 facturing rules
V0080-26
Resolución de 29 de diciembre de 2025, de la Secretaría General Técnica, por la que se publica la Adenda de prórroga al Convenio entre la Secretaría General de Instituciones Penitenciarias y el Ayuntamiento de Soto del Real, para el desarrollo del programa Libros que Saltan Muros de intervención con la población reclusa en centros penitenciarios.
BOE-A-2026-300
VAT rate depends on whether main service is digital book supply (4%) or distance teaching (21%)
V2633-25
Invoices issued by third parties may be excluded from RSIF if specific conditions are met
V2271-25
La obligación de llevar libros registro en IRPF depende de la actividad desarrollada y del método de determinación del rendimiento
V1014-25
4% reduced rate applies to audiobooks and chromo albums containing QR codes
V0959-25
Insurance compensation for book damage treated as income from economic activity or patrimonial gain
V0480-25
Occasional sale of used books does not automatically establish VAT entrepreneur status
V0487-25
Obligation to record received invoices individually in the SII
V0196-25
The classification of the transaction (distance selling or importation) depends on the customer's status as a taxable person and the information provided to the platform
V0146-25
Self-employed individuals may depreciate professional cameras and deduct repair costs
V2498-24
SII customers excluded from Verifactu; software providers must adapt by 29 July 2025
V2484-24
E-book license supply subject to 4% VAT if classified as books, whether via web or QR code
V2206-24
Formal tax obligations of a Spanish SL receiving a loan from a US entity: general ruling on the regime under Article 29 LGT
V1664-24
Self-publishing of literary works classified as income from economic activities
V0493-24
Simplified invoices allowed for services under €400
V2921-23
Taxi drivers on objective estimation not required to file third-party operations declaration except for invoiced transactions
V2900-23
E-book sales via platforms may be exempt from VAT if the customer is a foreign entity
V2563-23
Self-assessment for plastic packaging tax must be filed even if acquisitions are exempt
V1494-23
Photo books and photo albums subject to 21% VAT as not classified as books
V0854-23
Income from self-publishing books classified as income from economic activities for Personal Income Tax purposes
V0218-23
A rectifying invoice must be issued to include the passive party's investment mention
V0208-23
Self-publishing authors must be taxed as business activities for Income Tax and apply 4% VAT
V2517-22
Registration as a commercial agent: obligation to register under IAE group 511 and management of Income Tax and VAT
V0456-22
Record-keeping obligations for activities under the general regime, equivalence surcharge (VAT), and simplified direct estimation (IRPF)
V0324-22
Storage unit rent is only deductible for Income Tax if used exclusively for economic activity
V3136-21
Sale of a personal library generates capital gains or losses for Personal Income Tax purposes
V3135-21
Training expenses are deductible if their correlation with business income can be proven
V2984-21
Donating assets to a local council is exempt from capital gains tax and the deduction base is determined by Wealth Tax rules
V2851-21
Copyright royalties from the assignment of literary works are classified as employment income
V2351-21
Technical review of a textbook may be VAT exempt if it constitutes a personal contribution and is classified as employment income
V1970-21
Illustrator and painter activities are subject to IAE, VAT, and IRPF even if they are occasional
V1845-21
Public grants for formal education may be exempt from Income Tax if they meet generality and merit requirements
V1734-21
Electronic services from Canary Islands subject to VAT based on recipient
V1698-21
Author services are VAT exempt and do not allow for the deduction of input VAT
V1538-21
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