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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Only one delivery of goods occurs between supplier and traveller
V0953-26
Beer distribution may involve a self-trade or agency transaction for VAT
V0955-26
Synthetic medicinal air subject to 4% VAT if considered a medicine
V2624-25
Sale of tokens representing gold or silver considered goods supply subject to VAT
V1718-25
Mandatory submission of form 721 upon loss of virtual currency ownership abroad
V1030-25
German entity liable for plastic packaging tax on intracommunity acquisition
V0929-25
Compensation fiduciary applies investment to unpaid urbanisation payments and charges IVA on land transfers
V2140-24
Customers are taxpayers of the plastic packaging tax based on place of receipt
V0758-24
No obligation to submit virtual currency foreign declaration if balances below €50,000
V2304-23
Obligation to file foreign accounts declaration if balances exceed €50,000
V0753-22
Repurchase agreement classified as financing service, exempt from VAT
V0537-22
Applicability of consignment sales regime for acquisition of foreign group goods
V0309-22
Model 720 must be filed upon ceasing to be a holder of foreign accounts
V0293-22
Retail purchase and resale does not allow IVA refund intermediation for tourists
V2659-20
Análisis de la sujeción al IVA en la entrega de bienes desde el extranjero
V1772-19
La entrega de bienes se configura mediante la transmisión del poder de disposición, independientemente de la propiedad jurídica
V2890-18
La entrega de bienes para el IVA se produce con la transmisión del poder de disposición, independientemente de la inscripción registral
V2794-17
La transmisión del poder de disposición sobre bienes, aunque no haya transmisión de la propiedad jurídica, constituye una entrega de bienes sujeta a IVA
V1695-17
A director's ability to dispose of bank balances does not make them liable for Wealth Tax
V2873-16
V0440-16
Purchase of metals in Italy not subject to Spanish VAT if delivery takes place in Italy
V4123-15
Requisitos para la exención por entregas intracomunitarias y valoración de la prueba de transporte
V1509-15
Obligation to file Model 720 if you have disposal power over foreign accounts
V1225-15
Obligation to file Model 720 if you have disposal power or ownership of foreign assets
V1223-14
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