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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 93 results.
Polyethylene films used in production protection fall under plastic packaging tax
V5423-26
Coffee capsules impermeable taxed from August 2026
V5412-26
Definitive registration of a recreational vessel not subject to IEDMT if circulation tax already paid
V5187-26
Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime
V1524-26
Procedure for refunding unjustly paid amounts for the Electricity Special Tax without actual supply
V1487-26
Right to refund plastic packaging tax on exports outside application area
V1486-26
Reusability of jerrican containers depends on design, not buyer usage
V1439-26
Sufficiency of proof for plastic packaging reuse left to administrative assessment
V1438-26
A packaging processor not manufacturing, importing or intracommunity acquiring is not liable to self-declare plastic single-use packaging tax
V1436-26
Importation of multi-use fragrances exempt from e-liquid tax
V1252-26
Plastic 'In Mold Labelling' on reusable container stoppers exempt from plastic waste tax
V1220-26
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
Plastic lab tubes exempt from plastic packaging tax
V1225-26
Market value, reduced by residual indirect taxes, determines IEDMT base for used vessels
V1163-26
Electricity special tax to be included in VAT base
V0764-26
Exemption from vehicle tax possible upon residence move
V0347-26
Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles
V0314-26
No obligation to register or file form 576 for non-resident driver
V0265-26
No exemption applies if manufacturer does not carry out direct export of plastic packaging outside Spain
V0213-26
Resolución de 15 de enero de 2026, de la Dirección del Servicio de Planificación y Relaciones Institucionales de la Agencia Estatal de Administración Tributaria, por la que se publica el Convenio con la Agencia Tributaria de Cataluña, para la realización de determinadas actuaciones materiales relativas a la gestión del impuesto especial sobre determinados medios de transporte competencia de la Agencia Estatal de Administración Tributaria.
BOE-A-2026-1725
Plastic pipette tips and empty plastic tubes fall under non-reusable plastic packaging tax
V0086-26
Nicotine pouches fall under e-cigarette liquid and tobacco-related products tax
V0064-26
Change from individual to legal entity ownership may trigger IEDMT payment
V0053-26
IEDMT must be self-declared when transferring a disabled person's exempt vehicle before four years
V0012-26
Vehicle used tax base is market value or approved average selling prices
V2533-25
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Recycled plastic certificates accepted if kilogram amounts can be calculated
V2326-25
First registration of N1 vehicles for municipal services may be exempt from special transport tax
V2155-25
The taxable base for used vehicles under IEDMT is market value, even if not listed in valuation tables
V2157-25
Pure glycerin or propylene glycol not subject to tax if no vaping use indication on label
V2046-25
Reusability of plastic packaging depends on its design and can be proven by any admissible means
V2049-25
Purchases of non-reusable plastic packaging within the EU are subject to a special tax
V2050-25
The concept of 'social bond financing' is part of the tax base for the Special Tax on Electricity, even in periods without energy consumption
V2033-25
Exemption from IEDMT possible for camper vans used in tourism rental
V1823-25
No es posible obtener la exención del impuesto especial sobre vehículos tras su matriculación
V1679-25
El film extensible de plástico es un producto semielaborado sujeto al impuesto especial sobre envases
V1606-25
La exención por alquiler de embarcaciones se pierde si el titular o personas vinculadas mantienen derechos de uso
V1307-25
Distributor must charge VAT on e-cigarette liquids to buyers
V1310-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Los líquidos para cigarrillos electrónicos y productos de nicotina relacionados están sujetos al impuesto especial
V1211-25
Análisis de la consideración de fabricante en el Impuesto sobre envases de plástico no reutilizables
V0990-25
German entity liable for plastic packaging tax on intracommunity acquisition
V0929-25
Plastic packaging tax deduction possible for FCA exports
V0924-25
Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax
V0932-25
Validity of recycling certificates depends on tax authorities' assessment of evidence
V0926-25
Certified recycled plastic not part of taxable base for plastic packaging tax
V0931-25
Obligación de repercutir los tipos mínimos del Impuesto Especial sobre la Electricidad en suministros con facturación separada
V0878-25
Shoe displays and in-store footwear racks exempt from plastic packaging tax
V0811-25
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Reusability of packaging depends on objective configuration, not user intention
V0633-25
The tax exemption requires that the vehicle be for the exclusive use of the person with a disability
V0035-25
The reduction of the tax base for large families cannot be applied following vehicle registration
V0029-25
Thermoformed plastic trays are packaging and their status as reusable depends on their objective configuration
V0025-25
Leasing of vessels to related parties does not invalidate IEDMT exemption if tenants are not Spanish residents
V2644-24
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
Customers are taxpayers of the plastic packaging tax based on place of receipt
V0758-24
Los precintos de garantía de plástico están sujetos al impuesto especial sobre envases de plástico no reutilizables
V1639-23
V1640-23
Supply of solar energy to a third party creates taxable event under Electricity Special Tax
V0938-23
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