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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Enmiendas al Anexo III del Convenio de Rotterdam para la aplicación del procedimiento de consentimiento fundamentado previo a ciertos plaguicidas y productos químicos peligrosos objeto de comercio internacional, hecho en Rotterdam el 10 de septiembre de 1998. Decisiones RC-12/3 y RC-12/4 adoptadas en Ginebra el 9 de mayo de 2025.
BOE-A-2026-5545
Short-term tourist rentals require express community approval for 3 months
BOE-A-2026-4904
Electronic invoicing optional for businesses, except when dealing with public administration
V0174-26
Electronic invoicing not currently mandatory between businesses
V0173-26
Joint tax filing requires a final divorce decree or written consent
V1658-24
VAT taxable base may be modified via contractual termination following definitive non-payment
V1196-24
Acquisition value of a plot includes inherited land and the market value of a building constructed by accession
V0289-24
No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated
V0514-23
Informed consent required for electronic invoicing; statutory invoicing obligations cannot be altered by private agreements
V1884-22
Issuing electronic invoices by digitising paper invoices and sending them via email is valid
V0666-22
Exchange to rectify property error subject to ITP unless previous transfer is proven void
V1900-21
Electronic issuance of barter invoices on behalf of suppliers permitted with recipient consent
V1322-21
The obligation to issue invoices is mandatory, even if the customer waives receipt
V3294-20
Electronic issuance of exchange invoices for simplified invoices permitted subject to recipient consent
V0064-20
Electronic invoices may be issued and sent to replace simplified invoices
V3220-19
Joint taxation and descendant allowances may apply even if children are judicially emancipated
V1448-19
The parent with custody of minor children is the only one entitled to opt for joint taxation
V0650-17
Transferring primary residence to a third party authorised by the creditor allows for IRPF and IIVTNU exemptions
V1175-15
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