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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Sale of homes after uninterrupted rental for over two years may be VAT-exempt
V1202-26
Owners of a property community are jointly and severally liable for tax debts
V0688-26
Professionals with economic activity must comply with invoicing system regulation if using software
V0374-26
The appointment of a fiscal representative in a community of heirs is governed by civil law
V0161-26
Fiscal address must comply with General Tax Law criteria
V0076-26
Using word processors for invoicing may trigger IT system obligations
V2330-25
Unclaimed estates may apply for a Tax Identification Number (NIF) to carry out economic activities or tax relations
V2000-25
The VERIFACTU Regulation applies to professionals with economic activity who use computerised billing systems
V1994-25
Use of Excel may trigger RSIF obligations
V1925-25
Deadlines for adaptation to the RSIF depend on the type of obliged party and the existence of prior multi-year maintenance contracts
V1790-25
La obligación de retener cantidades embargadas persiste hasta la notificación oficial de la Administración
V1239-25
Cannot provide a separate fiscal address different from that set by the General Tax Law
V0953-25
Foreign-administered Spanish companies not required to appoint a Spanish representative
V0787-25
No obligation to file Form 347 if only goods exports are made
V0454-21
Municipal political groups must have own NIF for tax purposes
V3552-20
Legal representation of an association may fall on any physical person with a NIF
V2797-20
Resident Spanish companies not required to appoint a Spanish representative
V0378-18
La Administración puede expedir certificados tributarios para acreditar la situación de un obligado tributario
V4198-16
Voluntary representation does not imply joint or subsidiary liability
V0616-15
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