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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Resolución de 23 de junio de 2026, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 13 de enero de 2021, sobre organización y atribución de funciones en el Área de Aduanas e Impuestos Especiales.
BOE-A-2026-14430
Ownership of a light aircraft by a society precludes VAT and Transport Tax exemption on relocation
V1440-26
10% VAT reduced rate applies to liquid petroleum gas supply
V1391-26
Beer distribution may involve a self-trade or agency transaction for VAT
V0955-26
Resolución de 24 de marzo de 2026, de la Dirección del Servicio de Planificación y Relaciones Institucionales de la Agencia Estatal de Administración Tributaria, por la que se publica la Adenda de modificación del Convenio con el Organismo Autónomo Hacienda Foral de Navarra, para el intercambio de información con fines tributarios y la utilización de las aplicaciones de gestión de Impuestos Especiales e Impuestos Medioambientales.
BOE-A-2026-7786
Withdrawal of Order PJC/1353/2025 and key amendments to Royal Decree 1183/2020 and Law 9/2025
BOE-A-2026-6544
Nicotine pouches fall under e-cigarette liquid and tobacco-related products tax
V0064-26
Vin distributor may choose between registered or certified recipient system
V0001-26
Gasoil premium cannot be used in a tractor trailer even for private premises
V2032-25
Cannot import one litre of alcohol and one litre of exempt intermediate product
V1601-25
Los líquidos para cigarrillos electrónicos y productos de nicotina relacionados están sujetos al impuesto especial
V1211-25
Las bebidas con graduación alcohólica igual o inferior al 0,5% vol. no están sujetas a los impuestos especiales sobre el alcohol
V0930-25
Each cigarette must carry its own fiscal stamp if sold individually
V0809-25
Rental boat income taxed in Spain; no permanent establishment under VAT
V0007-23
Introduction of a recreational boat from abroad is subject to special taxes and VAT
V2661-22
Fuel deliveries to Irish entity subject to VAT if special taxes have been due at departure from fiscal depot
V1039-21
Nautical charter activities may be subject to VAT and Transport Special Tax
V0289-21
Régimen de los extractos y concentrados alcohólicos y su relación con el régimen suspensivo de Impuestos Especiales
V3235-20
Condiciones para el uso de gasóleo bonificado en maquinaria móvil y carretillas elevadoras
V0933-19
La exención por alquiler de embarcaciones puede verse afectada por la cesión a personas vinculadas
V0051-18
La exención por alquiler de vehículos puede perderse si se ceden a personas vinculadas o se mantienen en cesión prolongada
V0119-17
A non-resident company's acquisition of commercial property may constitute an establishment in Spain
V0029-15
Retailers under equivalence surcharge cannot deduct VAT on tobacco sales to other EU members
V1846-14
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