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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Possibility of applying energy renovation tax deductions in residential buildings following prior works
V1734-23
Revenue from photovoltaic civil engineering works must be recognised in the period they accrue
V0095-23
Inspection of photovoltaic installations is subject to VAT if the plant is located within the scope of the Tax
V0901-22
Subject passive investment in photovoltaic installations requires the work to be construction or rehabilitation
V0029-22
Leasing land for photovoltaic plants: Income tax treatment as real estate income or economic activity, and 21% VAT
V2026-21
Photovoltaic installations may qualify for 10% VAT if deemed renovation and repair works under specific requirements
V1367-21
Residential photovoltaic installations may qualify for 10% VAT if renovation and material limits are met
V0141-21
Special demerger regime cannot be applied if segregated assets do not constitute a line of business
V1415-19
La calificación de las instalaciones fotovoltaicas como bienes muebles o inmuebles determina su tratamiento fiscal en la transmisión de participaciones
V2174-18
Production and injection of electricity into the grid are subject to IVPEE
V1131-17
Navarre photovoltaic installations: IVPEE must be paid to the Foral Treasury, not the common administration
V2881-16
No está sujeto al impuesto el consumo de energía en instalaciones fotovoltaicas con potencia igual o inferior a 100 kW
V3920-15
Consumption in photovoltaic installations under 100 kW exempt from special electricity tax
V3922-15
Technical management services for photovoltaic installations in other Member States are not deemed to be performed in Spain
V0452-15
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