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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Polyethylene films used in production protection fall under plastic packaging tax
V5423-26
Coffee capsules impermeable taxed from August 2026
V5412-26
10% VAT rate applies to wood deliveries for fuel or chip, briquette or pellet production
V5242-26
Importation of multi-use fragrances exempt from e-liquid tax
V1252-26
Plastic lab tubes exempt from plastic packaging tax
V1225-26
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
Plastic 'In Mold Labelling' on reusable container stoppers exempt from plastic waste tax
V1220-26
10% VAT applies to wood waste for fuel or pellet production
V1015-26
Scientific congress access income may be VAT-exempt if cultural social establishment criteria are met
V0798-26
Invoices issued by third parties may be excluded from RSIF under specific conditions
V0378-26
Hydrogen intended as fuel additive falls under Hydrocarbons Tax
V0212-26
Plastic pipette tips and empty plastic tubes fall under non-reusable plastic packaging tax
V0086-26
Nicotine pouches fall under e-cigarette liquid and tobacco-related products tax
V0064-26
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Pure glycerin or propylene glycol not subject to tax if no vaping use indication on label
V2046-25
Conditions for VAT exemption on training and education services
V2008-25
Los líquidos para cigarrillos electrónicos y productos de nicotina relacionados están sujetos al impuesto especial
V1211-25
Las bebidas con graduación alcohólica igual o inferior al 0,5% vol. no están sujetas a los impuestos especiales sobre el alcohol
V0930-25
Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax
V0932-25
Shoe displays and in-store footwear racks exempt from plastic packaging tax
V0811-25
Exención en productos plásticos semielaborados condicionada a la acreditación del destino y declaración previa
V0808-25
La sujeción al impuesto de envases tipo 'tupperware' depende de su configuración objetiva como reutilizables
V0754-25
Medical congress access may be VAT-exempt if cultural social entity criteria met
V0645-25
Plastic toy balls classified as packaging if not reusable
V0632-25
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Right to a refund of the tax on plastic packaging for semi-finished products not intended for packaging
V0026-25
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