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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Residues tax due even for vacant properties; owner liable for payment
V0290-26
Payment of legal costs does not trigger VAT or require an invoice for the payer
V2253-24
Invoices must be issued to the legal recipient of services, not to the party making the actual payment
V0091-24
Determination of the taxable person for Hydrocarbons Tax depends on the nature of the transaction
V3167-23
A second attachment on the same salary is possible if a seizable amount remains after the first
V1197-23
Seizure of undivided assets is limited to the debtor's share of ownership
V0384-22
The borrower is the taxable person in a mortgage loan, even if the transaction is exempt
V1818-21
Bare owner must pay tax upon consolidation of ownership following the death of the usufructuary
V1347-21
Shipper of goods under suspense regime liable for tax debt if recipient fails to receive goods
V0657-21
Member liable for ITP in capital reduction of a protected cooperative
V0507-20
Cooperative members must self-assess ITP on capital reductions upon withdrawal
V0146-20
Form 130 should only include income from business activities subject to instalment payments
V2551-19
Mere co-ownership of an asset does not generate tax liability for the other co-owners
V2270-19
Attachment of a credit must apply to the total amount owed by the debtor
V3122-18
Visa service invoices must be issued to the professional, even if paid by a third party
V2377-18
VAT should not be charged to the party liable for the payment of legal costs due to their compensatory nature
V1522-17
El destinatario de la factura de urbanización es quien ostenta la posición de acreedor en la obligación jurídica de pago
V2498-16
Survivors are not liable for inheritance tax if they are not beneficiaries of the life insurance benefit
V1770-14
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