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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 118 results.
IBI refunds must be included in the corporate tax base of the year in which the credit right arises
V1146-26
Only one delivery of goods occurs between supplier and traveller
V0953-26
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Representative of non-established entities remains jointly liable for invalid VAT refunds
V2362-25
Reimbursement of social security quotas for multi-activity considered income of economic activity
V1434-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
VAT refund available for travellers under certain conditions
V0852-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
VAT refunds on purchases made in Spain are available for travellers meeting specific requirements
V2454-24
Travellers may choose between direct refunds from the vendor or using a collaborating entity
V1645-24
Businesses and professionals can claim EU VAT refunds via Form 360
V1473-24
Construction services for real estate located in France are not subject to Spanish VAT
V0791-24
Entity liable for import and intra-Community acquisition VAT, but not for toll manufacturing services
V0387-24
IVA deduction possible for prior renovations if economic activity intent proven
V3172-23
No refund of fees or regularisation of IIVTNU tax relief for self-assessments prior to STC 182/2021
V3111-23
Electricity supplies are subject to VAT if the purchaser is a reseller or consumes within the scope of the tax
V3045-23
A company based in the Canary Islands may request a refund of the input VAT incurred on the lease of a workspace if it does not have a permanent establishment on the mainland
V2819-23
Requirements for the consideration of a permanent establishment for VAT purposes
V2523-23
The DGT lacks jurisdiction to resolve queries regarding the Canary Islands General Indirect Tax (IGIC)
V1707-23
Non-resident tourists can claim VAT refunds via general procedures or through authorised collaborating entities
V1316-23
Use of third-party warehouses, contract manufacturing or remote work does not alone establish a permanent establishment
V1233-23
Right to deduct input VAT under Article 115 of the VAT Act may be exercised under certain conditions
V0688-23
Transfer of stock without organisational structure is subject to VAT via reverse charge
V0696-23
Right to deduct input VAT via Article 115 procedure remains valid provided it has not expired
V0689-23
Installation of industrial machinery may be subject to VAT as a service related to real estate
V0550-23
Imports of non-reusable plastic packaging are subject to the relevant special tax
V0429-23
Office leasing by a non-resident does not constitute a permanent establishment if no own human or technical resources are used
V0242-23
No permanent establishment exists if a property owner lacks human and technical resources to manage its leasing
V0244-23
Non-established landlord is liable for VAT on office leases and must use the general refund procedure
V0205-23
Non-established enterprises may claim back VAT via Article 119 bis procedure
V2651-22
Renovation of property in Portugal is not subject to Spanish VAT; VAT paid in Portugal must be recovered via refund procedure
V2527-22
Sales of goods carried out entirely in another Member State are not subject to Spanish VAT
V2528-22
Appointment of a VAT tax representative must precede transactions or refund claims
V2419-22
Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)
V2383-22
Logistics services without exclusive space do not constitute a permanent establishment for VAT
V2041-22
Advisory services to a non-established company may be exempt from VAT if not effectively used or exploited in Spain
V1705-22
Second-hand goods resellers cannot claim VAT refunds if applying the special scheme
V1537-22
Exemption or refund of hydrocarbon tax may apply to commercial vessels
V1308-22
Intra-Community distance sales of goods are taxed in the Member State of destination
V1043-22
Special VAT scheme for travel agents applies to the resale of accommodation on own account
V0728-22
Exports prevent use of special refund scheme for non-established persons
V0636-22
Spanish VAT does not apply to the purchase of goods delivered and remaining in another Member State
V0638-22
Refund of unoffset VAT can be requested after the four-year period has elapsed
V0604-22
Vacation home rentals are subject to VAT; tenant is liable
V0236-22
UK businesses may claim VAT refunds under Article 119 bis if they are not taxable persons in respect of resales
V0189-22
Marketing services provided to a UK company may be subject to VAT if used in Spain
V3187-21
Lack of reciprocity prevents VAT refund for diesel purchased in Morocco
V2883-21
Refund of excess social security contributions for corporate self-employed must be recorded in the years they were treated as expenses
V2887-21
VAT refunds via special scheme available if no permanent establishment exists
V2827-21
Consultancy services provided to a UK company may be subject to Spanish VAT based on actual use
V2713-21
Non-resident tourists may claim VAT refunds directly from suppliers or through authorised collaborating entities
V2481-21
VAT refunds cannot be claimed if the right to deduction was not exercised within the statutory period
V2486-21
It is possible to renounce IVA exemption when purchasing property for passive investment
V2368-21
VAT incurred on credit notes may be reclaimed under Article 119
V2307-21
Condiciones para la existencia de un establecimiento permanente y procedimiento de devolución de IVA
V2247-21
Refund of self-employed contributions via flat-rate scheme must be attributed to the years they were paid
V1495-21
Land sales may be exempt from VAT if physical urbanisation works have not commenced
V1062-21
Refund of social security contributions for corporate self-employed individuals under the flat rate scheme is taxed as business income
V0855-21
The refund of self-employed contributions must be attributed to the fiscal years in which they were deducted as an expense
V0758-21
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