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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
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
Derecho a la devolución del impuesto sobre envases de plástico para adquirentes no contribuyentes que envíen productos fuera del territorio de aplicación
V2570-25
Vehicle used tax base is market value or approved average selling prices
V2533-25
Recycled plastic certificates accepted if kilogram amounts can be calculated
V2326-25
La primera matriculación de vehículos N1 para servicios municipales puede estar no sujeta al impuesto especial
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
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
Requisitos para solicitar la exención del IEDMT en furgonetas camper destinadas al alquiler
V1823-25
Requisitos para la exención del Impuesto Especial sobre Medios de Transporte para personas con discapacidad
V1679-25
El film extensible de plástico puede estar sujeto al impuesto especial sobre envases de plástico no reutilizables
V1606-25
La exención por alquiler de embarcaciones se pierde si el titular o personas vinculadas mantienen derechos de uso
V1307-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
Distributor must charge VAT on e-cigarette liquids to buyers
V1310-25
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
Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax
V0932-25
Se puede deducir el impuesto de envases de plástico si se acredita el envío fuera del territorio nacional
V0924-25
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
German entity liable for plastic packaging tax on intracommunity acquisition
V0929-25
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
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