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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Designer's clothing sales subject to general VAT regime and require invoicing
V1006-26
Massage techniques training exempt from VAT only if listed in official study plans
V0738-26
Professional activity by self-employed status requires IAE registration regardless of residency
V0729-26
Renting out properties requires IAE registration and tax withholdings
V0410-26
Must file Form 840 and Form 036 for IAE registration and census entry
V0358-26
An association must register in the IAE if it carries out food supply activities for its members
V0362-26
Apiculture allows online sales without new IAE registration
V0106-26
El alta en el IAE para influencers depende de la realización personal de la actividad y la naturaleza de sus servicios
V2428-25
IAE classification depends on whether labour orientation is training or professional advice
V2289-25
Ownership-based crypto trading not considered economic activity
V2232-25
Obligación de alta en el IAE para actividades profesionales esporádicas y exención por condición de persona física
V2107-25
Self-trading of cryptocurrencies not considered economic activity
V1543-25
Obligation to register with IAE and pay VAT for web design and consultancy activities
V1453-25
Construction UTEs must be registered in group 508 or relevant rubrics
V0978-25
IAE registration for photovoltaic production must occur when energy generation begins
V0870-25
Tax treatment of sporadic foreign trade courses: IRPF, IAE and VAT
V0535-25
Physical resident in Canary Islands may top up RIC on online course profits
V2188-24
Self-trading of cryptocurrencies not considered economic activity subject to IAE
V0213-23
No IAE registration required for wood sales on own forest farm
V1255-22
Fuel supply via card is commercial and must be taxed under IAE section 616.5
V0697-22
Rental tourism requires IAE registration; income classified as real estate returns
V2595-21
No obligation to register with IAE for personal bitcoin buying and selling
V2012-21
Private training courses may be exempt from VAT if specific conditions are met
V1042-20
Tax exemption for business start covers two fiscal periods, requiring registration in December of the second year
V0176-20
No IAE liability if services are rendered abroad; VAT investment applies
V0109-19
El programador debe darse de alta en el IAE como profesional y tributar por renta mundial en el IRPF
V1330-18
Tax liability depends on activity carried out in Spain; IRPF deductions require link to income
V2021-14
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