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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Sentencia de 1 de junio de 2026, de la Sala Tercera del Tribunal Supremo, que estima en parte el recurso contencioso-administrativo interpuesto por la Comunidad Autónoma de la Región de Murcia, representada y defendida por el Letrado de sus servicios jurídicos, contra el Real Decreto 1312/2024, de 23 de diciembre, por el que se regula el procedimiento de Registro Único de Arrendamientos y se crea la Ventanilla Única Digital de Arrendamientos para la recogida y el intercambio de datos relativos a los servicios de alquiler de alojamientos de corta duración.
BOE-A-2026-15677
E-learning courses subject to 21% VAT, not exempt
V5198-26
Online automated training courses taxed at 21% VAT and eligible for single window regime
V5189-26
Debe aplicarse la inversión del sujeto pasivo en servicios prestados por un no establecido a un empresario en España
V1478-26
Tourism firms: 3 months to update rental registrations or risk key rules being voided
BOE-A-2026-12300
The occasional sale of handicrafts online may be subject to VAT if there is an intention to intervene in the market
V2419-25
VAT treatment depends on destination of digital product sales
V1004-25
Compensation of Model 303 repayment balance with Model 369 charges not allowed
V0869-25
Compatibilidad del régimen de Ventanilla Única (OSS) con la condición de empresario
V0406-25
Intra-Community distance sales of parts are subject to taxation at destination if they exceed the 10,000 euro threshold
V0143-25
The OSS system for intra-Community distance sales does not alter the rules of the equivalence surcharge regime
V0150-25
Distance sales from Germany to individuals taxed in destination member state
V3255-23
VAT declaration required for intracommunity distance sales via Model 369
V0898-22
Posibilidad de tributar por ventas a distancia intracomunitarias en origen hasta alcanzar el umbral de 10.000 euros
V3102-21
Es posible tributar por ventas a distancia intracomunitarias en origen hasta alcanzar un umbral global de 10.000 euros
V3042-21
Obligaciones del IVA en ventas a distancia intracomunitarias según el umbral de 10.000 euros
V2447-21
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