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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 43 results.
VAT registration required for in-store and home delivery coffee services
V5434-26
Must register in each IAE subheading for wholesale fruit and nut sales
V5096-26
Must register in parking category if parking service is offered, even if free
V5076-26
Personal trainers with corporate structure must pay corporate activity tax
V1288-26
Metallic structure fabrication with associated installation falls under heading 314.2
V1017-26
Beauty salon operation requires tax registration under heading 972.2
V0873-26
Property intermediation without own risk must be taxed under IAE section 834
V0810-26
Professional poker player only carries out economic activity under IAE if managing third-party funds
V0661-26
A supermarket must register additional headings if it prepares takeaway food or offers a dining area
V0625-26
Literary analysis deemed professional activity under IAE
V0530-26
Dog breeding and sale may be subject to IAE if considered independent livestock farming
V0412-26
Data centre promotion and exploitation fall under IAE group 845
V0392-26
IAE registration depends on whether activity is carried out individually or through an enterprise
V0381-26
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
An association must register in the IAE if it carries out food supply activities for its members
V0362-26
Must register in specific IAE headings based on product type and preservation method
V0309-26
Professional representation in notarial procedures taxed under IAE section 799
V0307-26
Self-employed psychologist must register in IAE Section Two
V0315-26
Consulting and IT services must pay first section IAE rates if carried out through an enterprise
V0239-26
Taxable under IAE section 691.2 for repairs to caravan accessories
V0143-26
IAE taxation depends on event type: social or business
V0043-26
Tax classification for consultancy and training services depends on activity nature
V2636-25
Tax due under section 911 for horticultural services
V2568-25
Tax liability under two IAE headings for maritime tour services
V2514-25
Leasing of textile garments to companies must be taxed under IAE heading 856.1
V2501-25
Tax group 673 or 671 depending on presence of separate dining area
V2466-25
Personal administrative services classified as professional activity
V2370-25
Operating a fuel station requires registration in several IAE commercial headings
V2316-25
Fuel station operator must pay VAT on wholesale fuel supply
V2278-25
Self-employed consultancy and training activities must be taxed in Section Two of the Tariffs
V2292-25
Tax to be paid on sale and installation of furniture and appliances
V1275-25
Construction UTEs must be registered in group 508 or relevant rubrics
V0978-25
Self-administered intravenous therapy must be taxed under IAE section 836
V0859-25
Digital printing of decorative paper taxed under IAE heading 473.4
V0737-25
Archaeologists acting as self-employed individuals must pay under IAE section 776
V0730-25
Professionals must pay IAE on advisory and training services
V0427-25
Different IAE headings required for tent making, sale and installation
V0357-25
Tax liability for group 911 agricultural services when harvesting for third parties
V0273-25
IAE classification depends on whether activity is artistic or industrial
V0265-25
The manufacture of olive stone pellets must be taxed under heading 251.2 of the IAE
V0104-25
Taxation must be applied under two distinct headings depending on whether business or social events are organized
V0040-25
IAE classification cannot be determined without knowing the exact nature of services provided
V2294-23
Different IAE headings must be registered for Twitch broadcasts, advertising, and sweepstakes
V1263-21
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