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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 59 results.
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
Aplicación de la inversión del sujeto pasivo en la subcontratación de obras de construcción o rehabilitación
V5107-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
Application of passive subject investment in construction or rehabilitation works execution
V0673-26
Application of the reverse charge mechanism by the taxable person in construction works for the building of edifices
V1497-25
Requirements for the application of the reverse charge mechanism by the taxable person in works executions
V0994-25
Application of the reduced rate of 10% in the construction of buildings intended primarily for residential use
V0719-25
Subject passive investment applies to construction works; subsidy does not form part of VAT base
V0330-25
Inversion of passive subject applies to industrial shipbuilding if conditions met
V1572-24
No application of passive subject inversion in industrial machinery repair and maintenance services
V1172-23
Inversion of passive subject applies if promoter acts as entrepreneur or professional
V1952-22
Receiver is VAT liable party if works are urbanisation, construction or rehabilitation
V1493-22
Installation of signage in buildings may constitute execution of works for passive subject investment
V1303-22
Inversion of the passive party not applicable to sidewalk repairs not part of an urbanisation or building
V1140-22
Inversion of passive subject not applicable to street repairs
V0337-22
Inversion of passive subject applicable to installation and assembly services in construction works
V3062-21
Requirements for passive party investment in metro construction contracts
V3043-21
Inversion of the passive subject applies to new building and industrial equipment installation
V2291-21
Inversion of the passive party does not apply to services not carried out in construction or urbanisation
V2065-21
Inversion of the passive party applies to construction or urbanisation works
V1437-21
Se aplica la inversión del sujeto pasivo en la construcción de edificaciones prefabricadas o modulares
V0423-21
La instalación de maquinaria con montaje puede estar sujeta a la inversión del sujeto pasivo en IVA
V0383-21
Se aplica la inversión del sujeto pasivo en la instalación de una máquina que queda incorporada al inmueble
V0089-21
Se aplica la inversión del sujeto pasivo en ejecuciones de obra de construcción contratadas directamente por el promotor
V2910-20
Se aplica la inversión del sujeto pasivo en ejecuciones de obra para la construcción de edificaciones
V2909-20
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de construcción o urbanización
V3469-19
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra
V3464-19
V3362-19
Aplicabilidad de la inversión del sujeto pasivo en suministros con instalación y cierres de parcelas en el marco de obras de construcción
V0930-19
Requirements for the application of the reverse charge mechanism by the taxable person in construction works
V0757-19
Aplicación de la inversión del sujeto pasivo en la construcción de viviendas destinadas al alquiler
V0618-19
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V0275-19
V0003-19
No applicable inversion of passive subject in non-construction land transport services
V3181-18
V2701-18
V2339-18
La inversión del sujeto pasivo en la construcción de una planta termoeléctrica depende de si la obra califica como construcción o rehabilitación de edificaciones
V2284-18
Inversion of the passive party applies to construction and urbanisation works
V0436-18
V0130-18
V3126-17
V2882-17
V2512-17
Los servicios de ingeniería y gestión de proyectos no califican como ejecuciones de obra para la inversión del sujeto pasivo
V2206-17
Aplicación de la inversión del sujeto pasivo en la construcción de edificaciones y suministros vinculados
V0672-17
Application of passive party investment in construction and subcontracts
V5478-16
Inversion of the passive subject does not apply to sand and earth transport for a contractor
V4282-16
V3823-16
Application of passive investor rule to payment system installation works
V2726-16
Inversion of the passive party not applicable to welding for prefabricated house anchoring
V2056-16
Requisitos para la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V1184-16
No procede la inversión del sujeto pasivo si las obras no forman parte de una urbanización o construcción de edificaciones
V3521-15
No application of passive party investment in delivery with installation of playground elements
V3123-15
Exclusión de ciertos servicios de la inversión del sujeto pasivo en obras de construcción y urbanización
V3090-15
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra para la construcción de edificaciones
V3059-15
V2559-15
Se aplica la inversión del sujeto pasivo en ejecuciones de obra de construcción o urbanización bajo requisitos específicos
V1593-15
V1511-15
No se aplica la inversión del sujeto pasivo en el suministro e instalación de equipos en edificios ya terminados
V1056-15
No se aplica la inversión del sujeto pasivo en el acondicionamiento de un terreno para un camping
V1216-14
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