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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 108 results.
Resolución de 23 de julio de 2026, de la Secretaría de Estado de Telecomunicaciones e Infraestructuras Digitales, por la que se establecen las fechas y condiciones para la distribución de la capacidad de los múltiples digitales de cobertura estatal y el inicio de emisiones en Ultra Alta Definición (UHD) con la tecnología de transmisión de señales conforme a la norma europea de telecomunicaciones EN 302 755 (DVB-T2) en el múltiple digital RGE2.
BOE-A-2026-16750
New stressed housing market zones: publication of declarations for the second quarter of 2026
BOE-A-2026-16532
Financial institutions to apply new reference rates for mortgage loans from 1 July 2026
BOE-A-2026-14750
Education expenses can be treated as child support payments in IRPF
V1289-26
Plastic lab tubes exempt from plastic packaging tax
V1225-26
Requesón subject to 4% VAT if it meets cheese definition under Royal Decree 1113/2006
V1222-26
Acquisition value of a property under a definition succession pact shall be determined by Article 36 of the IRPF Law
V1145-26
Used goods regime requires chromos or cards to be used items or collectibles
V0639-26
Resolución de 12 de enero de 2026, de la Dirección General de Patrimonio Cultural y Bellas Artes, por la que se incoa el expediente de modificación de la categoría, de Monumento a Zona Arqueológica, y definición de la delimitación de la cueva de Altamira, declarada Bien de Interés Cultural.
BOE-A-2026-1662
Corrections made to coordinates of Buenavista Palace protection zone in Madrid
BOE-A-2026-1068
Electric scooters not meeting mobility-reduced vehicle criteria taxed at 21%
V1883-25
Education expenses for a child may be treated as maintenance annuities
V1247-25
Fiscal warehouse status not required for diesel A supply if product is not stored
V2416-24
Non-reusable plastic packaging designed for waste transport is subject to tax
V2421-24
Non-reusable plastic packaging for goods transport (including waste) subject to special tax
V2417-24
Maintenance of grease separators taxed at 21% VAT, while waste collection may attract 10%
V2001-24
Loss from crypto scam computable in IRPF if proven
V1828-24
Industrial plastic bags subject to non-reusable packaging tax even if used as bin liners
V0642-24
5% reduced VAT rate applies to lasagne if the pasta meets the definition of pasta food
V0569-24
Plastic bottles and containers for insecticides, air fresheners and other products subject to special tax
V0502-24
Reusable plastic rings for paper rolls are not subject to the tax on non-reusable plastic packaging
V3164-23
Non-flame heater bags are not subject to the special tax on non-reusable plastic packaging
V3163-23
Import and intra-Community acquisition of silicone cartridges and sealants subject to plastic packaging tax
V2293-23
No capital gains tax arises from the transfer of assets through a pact of succession by definition
V2115-23
Plastic e-liquid bottles for electronic cigarettes subject to special packaging tax
V1212-23
Cling film and freezer bags subject to non-reusable plastic packaging tax
V0962-23
Plastic air freshener refills subject to special tax on non-reusable plastic packaging
V0963-23
Reduced 4% VAT rate applies to e-book supplies if they meet the definition of a book
V0852-23
Special VAT regime for second-hand goods and art applicable to works acquired from private individuals
V0773-23
Investments in leased premises may be depreciated over the contract term if it is shorter than their economic life
V0765-23
Investments in leased premises meeting the definition of an asset must be capitalised and depreciated
V0764-23
Imported plastic corner protectors, straps and bags are subject to tax if they are non-reusable packaging
V0656-23
Plastic deodorant packaging subject to special tax on non-reusable plastic packaging
V0679-23
Tax benefits for mortgage subrogations and novations maintained for real estate lenders
V0612-23
Tax benefits for mortgage subrogation and novation maintained for real estate lenders
V0611-23
Taxability of caps depends on whether urea composition is classified as plastic
V0425-23
Non-reusable plastic labels subject to tax if they meet the definition of packaging
V0392-23
Lipsticks and non-single-use cream containers subject to plastic packaging tax if non-reusable and containing plastic
V0356-23
BigBags, GRGs or Flexitanks subject to tax if they contain plastic and are non-reusable
V0127-23
Audiovisual documentary production could qualify for foreign production deduction
V2673-22
Termination of co-ownership with financial compensation may result in capital gains or losses for transferors
V2146-22
10% VAT rate for experience spaces applies only if classified as a museum
V1450-22
Product with NC code 2710 19 47 defined as gas oil; heading depends on intended use
V0973-22
Transitional regime for assets acquired before 1994 applicable via subrogation in succession agreements
V0771-22
4% VAT rate applies to cheese with added ingredients if legal definition and naming requirements are met
V0386-22
No capital gains or losses on asset transfers via regional succession agreements
V0018-22
No capital gains or losses on transfers via present-day succession agreements
V0016-22
No capital gains or losses on asset transfers via succession pacts with present effects
V2593-21
Fruit syrup and purée taxed at 10% VAT as they are not classified as soft drinks or juices
V2390-21
Renovation costs for leased premises may be recognised as tangible fixed assets for depreciation
V1857-21
Reduced 4% VAT rate applies to e-books if they meet the legal definition of a book, regardless of ISBN
V1471-21
Inversion of the passive party does not apply if services do not constitute execution of works
V1279-21
Family business tax relief cannot apply to present succession agreements if the deceased has not passed away
V1038-21
Parents of an economic activity holder must be treated as salaried staff for objective estimation purposes
V0695-21
Reduced 4% VAT rate applies to e-books meeting legal definition
V0536-21
The 4% reduced rate applies to colouring books or activity books only if they qualify as books
V0003-21
Reduced 4% VAT rate applies to digital books that are not predominantly audiovisual
V3389-20
Exemption from fluorinated gas tax requires maritime salvage to meet international shipping requirements
V0707-20
Handmade costume jewellery subject to 21% standard VAT rate and not classified as works of art
V0455-20
Education expenses for an adult child may be considered maintenance annuities
V0100-20
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