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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision
V5427-26
Cannot deduct master's tuition fee in personal income tax
V1550-26
Deductibility of doctoral thesis expenses depends on correlation with income
V1324-26
Resolución de 4 de mayo de 2026, de la Subsecretaría, por la que se publica el Convenio con la Agencia Estatal de Seguridad Aérea, sobre acceso a la información de Registro de matrícula de aeronaves civiles por la Oficina de Recuperación y Gestión de Activos.
BOE-A-2026-10090
Model 840 and Model 036 required for rental property registration
V0833-26
Additional registration required for circus food, drinks and merchandise sales
V0384-26
Travel advice and support service classified as professional activity
V0379-26
Must file Form 840 and Form 036 for IAE registration and census entry
V0358-26
Professional representation in notarial procedures taxed under IAE section 799
V0307-26
Self-employed psychologist must register in IAE Section Two
V0315-26
La deducción por vehículo eléctrico se aplica según la titularidad de la matrícula
V2637-25
Master tuition fees cannot be deducted from income tax
V2112-25
Importation of a vessel may be VAT-exempt if commercial or industrial use requirements are met
V1078-23
No mandatory to include vehicle plate in fuel invoice for VAT deduction
V0651-22
No mandatory to include vehicle plate in fuel invoices for VAT deduction
V2417-21
Matrícula not required on fuel invoices for VAT deduction
V2128-21
Matriculation not required on fuel invoices for VAT deduction
V2127-21
V1554-21
Tax exemption for business start covers two fiscal periods, requiring registration in December of the second year
V0176-20
Possibility of exemption from the IEDMT following the repeal of tourist registration according to the type of registration
V0774-19
Vehicles already with tourist registration exempt from VAT
V1194-17
Sale of a tourist vehicle is subject to ITPAJD unless under temporary import regime
V3300-15
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