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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
VAT on food supplement sales from the Canary Islands to mainland Spain and the EU depends on the recipient
V2108-24
IAE classification depends on the nature of book sales activity
V0514-24
Taxpayers under the special scheme for second-hand goods must issue a purchase document signed by the transferor
V2690-23
Online sales without own warehouse may be classified as wholesale and require direct estimation
V0718-23
Special agricultural tax regime applicable to online citrus fruit sales
V2494-22
Registration under wholesale trade heading also permits retail sales
V2397-22
Heading 659.7 must be used if online sales of food and supplements are exclusive to pets
V2093-22
Transfer of goods to warehouses in other Member States constitutes an operation assimilated to intra-Community supply
V3047-21
Self-made crochet garments can be sold online under a manufacturing registration
V2930-21
Cosmetic products subject to the standard 21% VAT rate
V1372-21
Equivalence surcharge regime applies to online flower sales
V2639-20
Online sale of music by the author classified as artistic activity under IAE
V0223-20
The effective use rule may apply to electronic services provided to entities outside the EU
V1200-19
Dropshipping model subject to VAT based on origin of goods and IAE based on nature of sale
V0517-19
Online sale of fishing tackle with export requires registration under wholesale trade heading
V0403-19
Online supply of graphics and audiovisual resources deemed electronic service
V2040-18
The sale of web domains may be subject to VAT if it is considered a service provided by electronic means
V1847-18
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