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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Mandatory registration in IAE group 756.1 for transport organisation and mediation services
V5109-26
VAT on food supplement sales from the Canary Islands to mainland Spain and the EU depends on the recipient
V2108-24
No permanent establishment from using an independent logistics intermediary
V2972-23
Logistical services without exclusive space exempt from VAT if client has no permanent establishment
V2851-23
No permanent establishment if logistics and marketing services are provided without hiring powers
V1366-23
Use of third-party warehouses, contract manufacturing or remote work does not alone establish a permanent establishment
V1233-23
Logistics services without exclusive space do not constitute a permanent establishment for VAT
V2041-22
No permanent establishment if agency lacks authority to contract on Italian entity's behalf
V0887-22
Determinación del lugar de realización de las entregas de bienes de un vendedor no residente
V1718-19
VAT treatment on the sale of goods and logistics services by a company without a permanent establishment in Spain
V0315-19
Requisitos para la existencia de un establecimiento permanente en el IVA
V1849-18
A permanent establishment from assembly work does not imply logistics or manufacturing services
V1590-18
Logistics services to a Swiss entity exempt from VAT if no permanent establishment in Spain
V0235-18
La contratación de servicios logísticos externos no determina por sí misma la existencia de un establecimiento permanente
V1145-17
Logistical services to a US entity subject to VAT if it has a permanent establishment in Spain
V3790-16
Dutch company liable for VAT but not IRNR due to auxiliary activities
V1214-14
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