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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
IVA payment delay possible for imports if settlement period matches natural month
V1365-26
Revocation of renunciation to objective estimation must be made via census declaration
V0760-26
No need to update representation document if passport change does not affect NIF or DNI
V0461-26
Must file Form 840 and Form 036 for IAE registration and census entry
V0358-26
Declaration of high-value assets required to access used goods regime
V2167-25
Unclaimed estates may apply for a Tax Identification Number (NIF) to carry out economic activities or tax relations
V2000-25
Non-resident legal entities must obtain a Spanish NIF for tax purposes
V1782-25
Las personas jurídicas deben solicitar su NIF para sus relaciones de naturaleza o trascendencia tributaria
V0856-25
Decline in business registry requires actual cessation of economic activity
V0807-25
A modification declaration of form 036 is required if community of goods data changes
V2750-23
Legal entities must apply for their fiscal identification number before starting activities or hiring staff
V2063-23
VAT paid prior to the commencement of economic activity may be deductible if there is an intention to allocate the goods to said activity
V2348-22
No separate census declarations needed per work site for same activity
V1901-22
Las entidades sin personalidad jurídica pueden solicitar un NIF provisional mediante la declaración censal
V1357-22
Pre-existing costs not deductible in IRPF, but IVA deductions possible under conditions
V0515-22
The entity may offset VAT from its permanent establishment and must remove it from the census
V0399-20
Las rentas por peritaciones judiciales deben calificarse como rendimientos de actividades económicas
V1485-18
La inversión del sujeto pasivo en ordenadores portátiles es aplicable si el destinatario es un empresario o profesional revendedor
V1003-18
No tax incompatibility exists for self-employed activity during retirement
V0557-18
Requisitos y definición de la condición de revendedor para la inversión del sujeto pasivo en la compra de ciertos bienes tecnológicos
V2504-16
Derecho a la deducción del IVA en inversiones realizadas antes del inicio de la actividad económica
V1118-16
Obligaciones por inversión del sujeto pasivo en la compra de móviles, consolas y tecnología
V3718-15
Aplicación de la inversión del sujeto pasivo en la entrega de ordenadores portátiles y tabletas digitales
V3221-15
La inversión del sujeto pasivo se aplica a la reventa de ordenadores portátiles y tabletas digitales bajo ciertos límites
V3217-15
Aplicación del régimen especial de bienes usados o la inversión del sujeto pasivo en la venta de móviles usados
V3161-15
Reverse charge mechanism for the supply of mobile phones, consoles, computers and tablets
V2963-15
Deduction of input VAT on expenses incurred prior to the commencement of business activity
V2926-15
La inversión del sujeto pasivo en la entrega de móviles, consolas y ordenadores según el artículo 84.Uno.2º.g) de la Ley 37/1992
V2299-15
La inversión del sujeto pasivo se aplica a la reventa de móviles, consolas, portátiles y tabletas bajo ciertos supuestos
V1601-15
Tax obligations for renewable energy entity upon establishment
V0129-14
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