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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 46 results.
Real Decreto 636/2026, de 29 de julio, por el que se establecen y suprimen determinados estándares de competencias profesionales de las familias profesionales Administración y Gestión; Agraria; Artes Gráficas; Edificación y Obra Civil; Energía y Agua; Industrias Alimentarias; Fabricación Mecánica; Textil, Confección y Piel; Seguridad y Medio Ambiente; y Transporte y Mantenimiento de Vehículos, recogidos en el Catálogo Nacional de Estándares de Competencias Profesionales.
BOE-A-2026-16551
10% VAT rate applies to wood deliveries for fuel or chip, briquette or pellet production
V5242-26
Profit from sale of Canary-made tangible assets could benefit from 50% integral tax rebate
V5182-26
Public sector contractors: new price indices for contract price revision in Q4 2025
BOE-A-2026-15367
Vehicle manufacturing companies: 1 month to maintain RED Mechanism active until December 31, 2026
BOE-A-2026-14115
Orden HAC/618/2026, de 15 de junio, sobre los índices de precios de la mano de obra y materiales, sobre los índices de precios de los materiales específicos de suministros de fabricación de armamento y equipamiento, así como sobre los índices de precios de componentes de transporte de viajeros por carretera, para el tercer trimestre de 2025, aplicables a la revisión de precios de contratos de las Administraciones Públicas.
BOE-A-2026-13351
Design, manufacturing and installation of furniture in Spain are subject to VAT
V1525-26
Hornos excluded from installed power calculation under IAE
V1455-26
Compost production from manure taxed under simplified VAT and objective IRPF estimation
V1359-26
Importation of multi-use fragrances exempt from e-liquid tax
V1252-26
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
10% VAT applies to wood waste for fuel or pellet production
V1015-26
Metallic structure fabrication with associated installation falls under heading 314.2
V1017-26
Orden HAC/423/2026, de 29 de abril, sobre los índices de precios de la mano de obra y materiales, sobre los índices de precios de los materiales específicos de suministros de fabricación de armamento y equipamiento, así como sobre los índices de precios de componentes de transporte de viajeros por carretera, para el segundo trimestre de 2025, aplicables a la revisión de precios de contratos de las Administraciones Públicas.
BOE-A-2026-9676
Orden EFD/374/2026, de 14 de abril, por la que se actualizan determinados estándares de competencias profesionales de las familias profesionales Agraria; Artes Gráficas; Electricidad y Electrónica; Energía y Agua; Edificación y Obra Civil; Fabricación Mecánica; Industrias Extractivas; Madera, Mueble y Corcho; Química; Seguridad y Medio Ambiente; Servicios Socioculturales y a la Comunidad; Textil, Confección y Piel; Transporte y Mantenimiento de Vehículos; y Vidrio y Cerámica recogidos en el Catá
BOE-A-2026-8957
Manufacturing clinical trial batches with client-supplied active ingredient deemed a service provision
V0898-26
Instrucción IS-39, revisión 1, de 23 de febrero de 2026, del Consejo de Seguridad Nuclear, en relación con el control y seguimiento de la fabricación de embalajes para el transporte de material radiactivo.
BOE-A-2026-8018
Contribution of a business line may qualify for fiscal neutrality if it forms an autonomous economic unit
V0769-26
Vino base and sparkling wine production can be taxed under same rate
V0667-26
Metalworking and packaging firms: 30 days to correct salary tables
BOE-A-2026-5303
Dissolution of a community of goods may be exempt from VAT if transferring an autonomous economic unit
V0534-26
Resolución de 9 de febrero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con la Comunitat Valenciana, para el funcionamiento del Centro Labora Formació de Castellón como centro de referencia nacional en el área profesional de fabricación cerámica de la familia profesional de vidrio y cerámica en el ámbito de la Formación Profesional.
BOE-A-2026-3355
Tax due on production and trade of inks based on transformation carried out
V0241-26
Hydrogen intended as fuel additive falls under Hydrocarbons Tax
V0212-26
Registration in manufacturing activities entitles the holder to maintain warehouses for their own products without additional registration in the IAE
V0168-26
Taxable under IAE section 691.2 for repairs to caravan accessories
V0143-26
Nicotine pouches fall under e-cigarette liquid and tobacco-related products tax
V0064-26
Chemical sector firms: 3 months to implement pyrotechnics professional certificate
BOE-A-2026-676
Registration under manufacturing epigraph does not permit machinery leasing
V0061-26
Resolución de 26 de diciembre de 2025, de la Subsecretaría, por la que se publica la Adenda de modificación y prórroga del Acuerdo interdepartamental de colaboración entre el Ministerio de Defensa y el Ministerio del Interior, para la fabricación, aprovisionamiento y gestión de caducados de yoduro potásico por el Centro Militar de Farmacia de Defensa.
BOE-A-2026-209
Tax classification depends on whether paper or melamine is the predominant material
V2280-25
Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application
V2031-25
Distributor must charge VAT on e-cigarette liquids to buyers
V1310-25
Manufacture of cosmetics via outsourcing allows classification under production epigraph
V0991-25
Manufacture of human immunological medicines falls under IAE heading 254.2
V0992-25
Digital printing of decorative paper taxed under IAE heading 473.4
V0737-25
The manufacture of olive stone pellets must be taxed under heading 251.2 of the IAE
V0104-25
Non-cash contribution of a personal hygiene manufacturing division to a new company: DGT identifies distinct business segment and confirms access to fiscal neutrality regime
V2512-24
La manipulación de envases sin transformación ni incorporación de plástico no constituye fabricación
V0542-23
Exemption not granted for new activity if prior activity existed
V3064-21
Electricity self-consumption with generator over 100 kW subject to Special Electricity Tax
V0065-21
Acquisition of designs from a US entity subject to VAT via passive investor investment
V1348-20
Tratamiento del IAE y del IRPF para la fabricación y venta de libros
V0132-20
Calificación de la fabricación en maquila y criterios para la existencia de establecimiento permanente
V1148-18
Análisis de la posible existencia de un establecimiento permanente de una sociedad holandesa en España tras una reorganización
V1746-17
Posibilidad de deducir el coste de fabricación mediante acuerdos de reparto de costes en sucursales
V0055-17
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