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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Communities of property must use facturing systems complying with VERIFACTU requirements
V5140-26
Communities of property must comply with RSIF if carrying out economic activity and invoicing as VAT liable entities
V1063-26
Communities of goods must comply with RSIF if acting as VAT payers in economic activities
V1062-26
Communities of goods must adapt their invoicing systems if acting as VAT payers
V0666-26
Communities of property subject to RSIF if invoicing as VAT payers
V0235-26
Waste incineration and co-incineration: operators are substitute taxpayers
V2524-25
Property owners' associations can deduct VAT on commercial rental expenses
V1696-25
Co-owners may request transfer of IBI receipts to another co-owner
V1123-25
The usufructuary must pay the IBI proportionally to their share in the real right
V0099-25
Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices
V0061-25
Los copropietarios pueden ser sujetos pasivos independientes de IVA si las operaciones se refieren a ellos y no a la comunidad
V3229-21
Los sujetos pasivos que realicen exclusivamente operaciones exentas no están obligados a presentar el modelo 303, pero sí el modelo 349 para operaciones intracomunitarias
V3025-18
Requisitos para la deducción y devolución del IVA soportado por sujetos pasivos
V0868-18
Services from a parent to its subsidiary may be exempt from VAT if the parent assumes economic risk
V1705-17
Sujetos pasivos no establecidos en España deben seguir las normas de deducción y devolución de la Ley 37/1992
V3618-16
Non-residents can apply 700,000 euro exemption in Wealth Tax
V2065-16
Civil societies with commercial purpose and legal personality are taxpayers of Corporate Income Tax
V3017-15
Tratamiento de las retribuciones de socios administradores y prestadores de servicios en el IRPF
V2607-15
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