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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 50 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
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
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
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
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
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
Taxation must be applied under two distinct headings depending on whether business or social events are organized
V0040-25
IAE taxation must be based on the nature of each activity: services, catering, or street vending
V2130-24
Industrial activity under the IAE permits wholesale and retail sale of processed products
V0794-24
IAE registration depends on whether luxury goods sales are wholesale or retail
V0319-24
Registration in the IAE is required for each activity performed based on its material nature
V3056-23
Taxation for each economic activity in the IAE must be based on its material nature
V2542-23
Taxation for each distinct economic activity based on its material nature in the IAE
V0423-23
Operating a service station with third-party services is a commercial activity, not mediation
V2510-22
Classification in the IAE depends on whether the activity is professional or business-related
V2396-22
Companies must register for IAE based on actual activities, not corporate purpose
V2220-22
Application of the equivalence surcharge for new clothing and the possibility of opting for the used goods regime for second-hand clothing
V1849-22
Orthopaedic manufacturing heading does not permit the sale of goods purchased from third parties
V2836-21
Registration in two separate IAE categories required for machinery repair and oil collection
V2785-21
Different IAE headings must be registered for Twitch broadcasts, advertising, and sweepstakes
V1263-21
Multiple IAE headings required when performing different activities such as maintenance, installation, or sales
V0668-21
Textile design, graphic design, and giftware sales must be classified separately
V1834-20
IAE classification depends on the material nature of each activity carried out by the association
V0450-19
Web portal activities are classified by their material nature under IAE headings
V3199-18
IAE classification must be based on the material nature of manufactured products
V0809-18
Los honorarios de una orquesta se consideran rendimientos de actividades profesionales sujetos a retención
V0170-18
Products with shrinkage are not second-hand goods; trading new goods requires specific IAE classifications
V3107-17
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