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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Rental of premises for meetings must be taxed under local rental category
V0874-26
Leasing of textile garments to companies must be taxed under IAE heading 856.1
V2501-25
Cloned voice licensing deemed economic activity for IAE and IRPF
V1179-25
Advertising LED screen rentals must be taxed under IAE heading 859
V0516-24
Tourist housing and rural land rentals must be classified under IAE groups 685 and 862
V0838-23
Retail classification does not permit the rental of products
V0671-22
Separate tax headings required for renting event venues equipped for hourly use
V0714-20
IAE classification depends on machinery nature and rental contract type
V0715-20
IAE classification depends on contract nature and vehicle type
V2593-19
Clothing rental must be taxed under IAE heading 856.1 and is subject to Income Tax withholding
V2310-19
Registration in the IAE required as a sound technician and for the rental of movable property for audiovisual activities
V2076-18
Registration required under two IAE headings: one for premises rental and another for furniture
V1021-18
Distribution of waste bins to residential communities must be taxed as rental of movable property
V2831-17
4% VAT rate applies to mobility aids and wheelchairs for persons with disabilities
V0601-17
No withholding tax required on machinery rentals performed as part of an economic activity
V3958-16
Multiple IAE headings required for operating a coworking space
V3457-16
Renting a theatre with lighting and sound services is not subject to IRPF withholding
V3987-15
Leasing of mooring points considered VATable as immovable-related services
V0771-15
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