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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 175 results.
Resolución de 7 de septiembre de 2026, de la Dirección General de Producciones y Mercados Agrarios, por la que se publica el Convenio con la Asociación Española de Normalización, para el fomento de la normalización en maquinaria agrícola y productos fertilizantes.
BOE-A-2026-19183
The ultrasound machine must be depreciated under group 3 (machinery) with a maximum coefficient of 12 percent
V1411-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Advance payments for exports trigger VAT liability but exemption applies if conditions met
V1058-26
Transfer of a dental clinic as an independent economic unit is VAT-exempt
V1002-26
Lease of heavy machinery not considered a real estate-related service
V0951-26
Innovation technology deduction not applicable to machinery improving production process
V0626-26
Resolución de 9 de marzo de 2026, de ICEX España Exportación e Inversiones, E.P.E., por la que se publica el Convenio con la Asociación Española de Fabricantes Exportadores de Maquinaria para la Construcción, Obras Públicas y Minería, para la organización de las misiones inversas de compradores y prescriptores de opinión del sector de la maquinaria, equipos y tecnología para la industria de la construcción, obra pública y minería a celebrar en Zaragoza con motivo de la Feria Smopyc 2026.
BOE-A-2026-6465
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Registration under manufacturing epigraph does not permit machinery leasing
V0061-26
Farm tractors used for fire prevention clearing may use upgraded diesel
V2635-25
Technical elements inseparable from a construction project are taxable under ICIO
V2488-25
Technical components inseparable from a construction project form part of the ICIO taxable base
V2440-25
Fianza not subject to VAT; application to machinery is
V2169-25
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
La maquinaria y elementos de una obra solo integran la base imponible del ICIO si son elementos técnicos inseparables de la propia obra
V1212-25
La maquinaria y elementos de un centro deportivo integran la base imponible del ICIO si son elementos técnicos inseparables de la obra
V1022-25
Classification in IAE for metal manipulation depends on whether it involves forging/cutting or general mechanical work on commission
V0993-25
Vehicle repair classification in IAE depends on rail transport use
V0358-25
Determination of IAE headings for agricultural irrigation systems and machinery trading
V0332-25
Possibility of applying fiscal neutrality regime in partial spin-offs
V0211-25
Passive investor investment applies to construction or building rehabilitation works
V2071-24
Maintenance of grease separators taxed at 21% VAT, while waste collection may attract 10%
V2001-24
Subsidised diesel may be used in machinery not authorised for use on public roads
V0896-24
No capital gains or losses on asset transfers via improvement pacts under Galician Civil Law
V0692-24
Compensation for the theft of a leased machine is not subject to VAT
V0259-24
Inversion of the passive subject not applicable to agricultural shed construction
V0234-24
Industrial machinery excluded from ICIO taxable base unless inseparable from the works
V0266-24
Reusable plastic rings for paper rolls are not subject to the tax on non-reusable plastic packaging
V3164-23
Transfer of assets and resources for photovoltaic projects is not subject to VAT if it constitutes an autonomous economic unit
V3097-23
Sale of used machinery by a municipal association is subject to 21% VAT
V2998-23
Use of subsidised diesel in vehicles without authorisation to drive on public roads
V2948-23
Forestry loaders may use subsidised diesel if used for forestry or self-transport of forest products
V2932-23
Use of subsidised diesel in tractors based on registration and activity
V2695-23
Taxation for each economic activity in the IAE must be based on its material nature
V2542-23
Transfer of assets from a beach bar without staff is subject to VAT as it does not constitute an economic unit
V2528-23
No application of passive subject inversion in industrial machinery repair and maintenance services
V1172-23
VAT liability on the acquisition and transfer of machinery by a local authority
V1118-23
Disposable ink or resin printing containers may be subject to the plastic packaging tax
V1081-23
Integrated plastic mechanism in packaging falls within the scope of the non-reusable plastic packaging tax
V1050-23
Installation of industrial machinery may be subject to VAT as a service related to real estate
V0550-23
Subsidised diesel may be used in machinery without road access permits and in agricultural tractors
V0488-23
Leasing of a complete livestock farm is subject to VAT as a business lease
V0279-23
Requirements for claiming the special non-cash contribution regime (Art. 87 LIS)
V2625-22
Right to IVA deduction depends on activity link and non-exempt operations
V2560-22
Agricultural tractors may use subsidised diesel for forestry and brush clearing tasks
V2508-22
VAT treatment for repairs depends on whether they are classified as a supply of goods or a provision of services
V2417-22
Agricultural tractors may use subsidised diesel for fire prevention clearing tasks
V2280-22
Subsidised diesel may be used in machinery without road permits that are not capable of travelling on public roads
V2282-22
Import of machinery with air conditioning pre-charged with fluorinated gases is subject to tax
V2286-22
Rental income from a coffee-bar business is classified as income from movable capital
V1318-22
Inventory contributed to a company is taxed as business income rather than capital gains
V1049-22
Compensation for theft, larceny or early termination is VAT-exempt, but failure to return machinery is not
V0430-22
Industrial profit, overheads, security or quality expenses do not form part of the ICIO tax base
V0173-22
Inversion of passive subject applicable to installation and assembly services in construction works
V3062-21
Registration in two separate IAE categories required for machinery repair and oil collection
V2785-21
Sale of machinery affecting economic activity is subject to VAT and generates capital gains or losses for Income Tax
V2775-21
Income from the sale of goods or services is attributed to the period in which its accounting accrual occurs
V2299-21
The accrual of VAT on shrink-wrapping services with the supply of film occurs when the portion of the price becomes due
V2248-21
Requirements for IRPF exemption for foreign work
V2221-21
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