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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Resolución de 26 de mayo de 2026, de la Autoridad Portuaria de Marín y Ría de Pontevedra, por la que se publica el Pliego de prescripciones particulares del servicio portuario de manipulación de mercancías en el puerto de Marín y Ría de Pontevedra.
BOE-A-2026-16625
Plastic label manipulation to be taxed under IAE section 482.2
V5143-26
Resolución de 7 de mayo de 2026, de la Autoridad Portuaria de A Coruña, por la que se publica la aprobación del Pliego de prescripciones particulares del servicio portuario de manipulación de mercancías en el puerto de A Coruña.
BOE-A-2026-12589
Resolución de 29 de abril de 2026, del Organismo Público Puertos del Estado, por la que se otorga la homologación a Prevención de Incendios Seguridad Aplicada, SL, para impartir cursos de manipulación de mercancías peligrosas para operadores de muelle y terminal y cursos de capacitación para manipulación de mercancías peligrosas para los componentes de las organizaciones portuarias.
BOE-A-2026-10856
Resolución de 25 de marzo de 2026, del Organismo Público Puertos del Estado, por la que se otorga la homologación a Kemler, Seguridad Industrial, SLU, para impartir cursos de manipulación de mercancías peligrosas para operadores de muelle y terminal y cursos de capacitación para manipulación de mercancías peligrosas para los componentes de las organizaciones portuarias.
BOE-A-2026-7795
Manipulation of goods outside customs deposit triggers import-like VAT
V0405-26
Classification in IAE for metal manipulation depends on whether it involves forging/cutting or general mechanical work on commission
V0993-25
Shredded and dried coconut is subject to the reduced VAT rate as a natural product
V2578-24
Risotto does not qualify for reduced VAT rate as it is a prepared meal rather than a natural product
V1889-24
Training courses are VAT exempt only if subjects are part of an official curriculum
V1803-24
Anatomical specimens for teaching purposes are not exempt from VAT and are subject to the 21% rate
V0888-24
Manipulation and programming of hearing aids prevents application of the equivalence surcharge to such sales
V0728-24
VAT exemption for vessel services does not apply if the recipient is not the operator
V0346-24
Mushrooms taxed at 0% VAT if they maintain their status as natural products
V0156-24
Olive deliveries by farmers subject to 0% VAT during 2023
V2547-23
Plastic packaging tax exemption may apply if intended for medicinal products
V2388-23
Natural spices may qualify for 0% tax rate if they have not undergone transformation processes
V0693-23
0% VAT rate applies to chopped carob if it retains its status as a natural product
V0690-23
A non-taxpayer client may request a tax refund for exported plastic packaging
V0662-23
Manipulating plastic packaging without transformation is not manufacturing
V0542-23
Manipulating tiles to install windows does not require a new tax heading if part of the installation
V0015-23
The reduced rate of 4% applies to shredded and desiccated coconut due to its status as a natural product
V1020-22
Equivalence surcharge must be applied to the online sale of unpackaged snacks
V3479-20
Reduced 4% VAT rate applies to medicines produced through blood cell transformation
V0467-20
CAF cannot be obtained as a reseller if the activity is that of an end consumer
V1481-19
4% VAT rate applies to cereal sprouts if classified as natural products and cereals
V3117-18
Handling, quality control and transport services may be considered accessory costs in international trade
V1159-16
Deliveries of goods and services outside Spain are exempt from Spanish VAT
V0971-14
Fruit and vegetable trade without a permanent premises subject to equivalence surcharge and objective estimation IRPF
V0910-14
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