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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Course teaching considered work income unless own production means are organised
V0936-26
Summary entries for invoices can be made if invoices are simplified and meet specific requirements
V0849-26
VAT contributors under SII exempt from RSIF
V0820-26
Pharmacies excluded from RSIF if billing delegated to third party
V0650-26
Sole proprietors under simplified direct estimation need not register books in Commercial Registry
V0587-26
VAT contributors under SII exempt from RSIF regulation
V0496-26
Invoices issued by third parties may be excluded from RSIF under specific conditions
V0378-26
Determination of the volume of operations for the SII obligation in mixed activities
V0195-26
Contributors under SII exempt from RD 1007/2023 facturing rules
V0080-26
Invoices issued by third parties may be excluded from RSIF if specific conditions are met
V2271-25
La obligación de llevar libros registro en IRPF e IVA depende del tipo de actividad y método de rendimiento
V1014-25
SII customers excluded from Verifactu; software providers must adapt by 29 July 2025
V2484-24
Registration books must be submitted in a format enabling data interpretation
V0662-21
No procede declarar cobros por cuenta de terceros en el modelo 347 si estos no corresponden a honorarios profesionales o derechos de propiedad intelectual
V2002-18
Los sujetos obligados al SII están exonerados de presentar el modelo 347
V1815-18
Criterios para la obligación de llevar los libros registro mediante el SII
V1446-18
La obligación de usar el SII depende de si el volumen de operaciones del año anterior supera los 6.010.121,04 euros y de si el periodo de liquidación es mensual
V1004-18
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