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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
VAT recovery required for watch sale to a company, but invoicing depends on recipient status
V5221-26
Renting property to a company is subject to VAT; owner must issue invoice
V5173-26
Rectification invoices required for post-operation discounts or rappels
V1493-26
Obligation to issue invoices in professional leases and exemption in residential leases
V1445-26
Taxpayers must comply with RSIF even if billing is delegated
V1072-26
Exempt operations excluded from RSIF scope
V0819-26
Obligation to issue invoices for psychotechnical assessment services exempt from VAT
V0175-26
Obligation to issue invoice for each advance payment in renovation works
V0084-26
Cannot refuse to exchange simplified invoices for full invoices upon customer request
V2166-25
La obligación de expedir factura y liquidar el IVA depende de la consideración de empresario o profesional
V1694-25
La obligación de expedir factura varía según el régimen de IVA y el método de determinación de rendimientos en el IRPF
V0964-25
Obligación de expedir factura en servicios sanitarios y requisitos de contenido
V0968-25
Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices
V0061-25
The obligation to issue an invoice depends on the classification as an entrepreneur or professional according to the intention to intervene in the market
V0069-25
Facturing systems required only where invoicing obligation exists
V2638-24
Obligación de expedir factura rectificativa ante la modificación de la base imponible
V0193-23
Operations exempt from VAT must be declared in Form 347 if facturing obligation arises
V0899-21
Business sales count towards the 125,000 euro objective estimation limit
V3186-16
Wages, social security and public fees excluded from annual operations declaration
V1163-15
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