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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime
V1524-26
Ownership of a light aircraft by a society precludes VAT and Transport Tax exemption on relocation
V1440-26
IVA payment delay possible for imports if settlement period matches natural month
V1365-26
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
El recargo de equivalencia en importaciones debe liquidarse conjuntamente con el IVA por las autoridades aduaneras
V0597-26
Import duty base is the vessel's total value, not advance payments
V0197-26
Non-existence of taxable event in the sale of vessels delivered outside the Union and treatment of mediation services
V1779-25
A community of heirs may import a vessel with VAT exemption if it is a personal item
V0839-25
Deductibility of VAT on imports for maquila services not subject to territorial regime
V0197-23
Posibilidad de incluir la cuota de IVA de las importaciones en la declaración-liquidación según el artículo 74 del Reglamento
V0164-23
Introduction of a recreational boat from abroad is subject to special taxes and VAT
V2661-22
Company acting as consignatary in its own name is VAT liable on imports
V2481-22
VAT deduction possible for importation as consignatary in own name
V2485-22
Maxillary orthopaedic imports may be VAT-exempt under certain conditions
V2840-21
Leasee acting as consignator in its own name is liable for importation
V2650-21
No permanent establishment if storage and delivery is auxiliary
V2411-21
Purchase commissions paid to non-EU subsidiaries must be included in import VAT base
V0024-21
Introduction of medicines from Canary Islands constitutes importation
V1053-19
Los servicios de logística prestados a una entidad suiza no estarán sujetos al IVA si esta no tiene sede de actividad económica o establecimiento permanente en España
V0235-18
La matriz norirlandesa podrá tributar en España por los beneficios imputables a su establecimiento permanente
V3250-17
Localización de las operaciones de importación y entrega de bienes y su sujeción al IVA
V3202-16
Las ventas de una sociedad canaria pueden estar sujetas al IVA según las reglas de localización de las entregas de bienes
V3171-16
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