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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Capital gain arises in IRPF from transfer of lottery administration between spouses
V0865-26
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
Resolución de 26 de diciembre de 2025, de la Delegación del Gobierno en las Sociedades Concesionarias de Autopistas Nacionales de Peaje, por la que se publica el Acuerdo del Consejo de Ministros de 23 de diciembre de 2025, por el que se aprueba la resolución complementaria para liquidar el contrato y determinar la responsabilidad patrimonial de la Administración del contrato de concesión administrativa para la construcción, conservación y explotación de la autopista de peaje R-4, de Madrid a Oca
BOE-A-2026-3194
The liability for VAT on the assignment of hunting rights depends on the legal nature of the assignment
V0208-25
UTE transfers administrative concession freely to affiliated entity: transaction deemed self-consumption at 21% VAT rate
V2532-24
Sale of a parking space right of use generates a capital gain or loss
V1514-24
Transfer of a service station administrative concession may be subject to VAT depending on whether it constitutes an economic unit
V0900-23
VAT deductibility in municipal infrastructure projects depends on the nature of the municipality's operations
V1740-22
Cession of public property use exempt from VAT
V0538-22
Renovations in elderly homes taxed at general 21% VAT rate
V0445-22
Compensation for the termination of an administrative concession constitutes a capital gain or loss
V2975-20
Council acts as entrepreneur and must apply passive investor investment to construction
V2691-19
Requisitos para la materialización de la Reserva para Inversiones en Canarias (RIC)
V2692-19
Lease of public property via administrative concession exempt from VAT
V2526-19
El cambio de nombre de una adjudicataria por fusión no tributa en ITP ni en AJD
V1041-19
No existe imputación de rentas inmobiliarias por el derecho de ocupación de una finca de dominio público
V0834-19
La distribución de agua por parte de Administraciones Públicas es una actividad sujeta a IVA, aunque su contraprestación sea de naturaleza tributaria
V0131-18
Las rentas por arrendamiento de una concesión administrativa de un local comercial pueden tributar en España
V0076-18
El arrendamiento de inmuebles por Administraciones Públicas no está sujeto a IVA si la contraprestación es de naturaleza tributaria
V2867-17
Sujeción al IVA de las prestaciones de servicios de las Administraciones Públicas que actúen como empresarios
V2458-17
La cesión de un derecho de uso y disfrute sobre un puesto de atraque puede estar sujeta a la retención del 3% del IRNR si tiene naturaleza real
V0568-17
Las inversiones en concesiones administrativas de obra pública pueden materializar la RIC según los requisitos de la Ley 19/1994
V0062-17
La actividad de distribución de agua realizada por Administraciones Públicas está sujeta a IVA
V3982-16
La explotación de un quiosco-bar en un parque público está sujeta al IVA
V0828-16
Early termination of a public works concession may constitute a supply subject to VAT
V0732-16
Inversion of the passive party does not apply if municipality acts neither as entrepreneur nor professional
V1495-14
Concessionaire of a public work deemed promoter for passive investment in VAT
V0118-14
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