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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 41 results.
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
Requirements for non-applicability due to the transfer of an autonomous economic unit
V2321-25
Transfer of a relocated optician's shop without transfer of original premises is subject to VAT
V2203-24
Sale and leaseback of a building is subject to VAT and does not constitute an economic unit
V0258-24
The transfer of real estate without subrogation of management contracts or human resources is subject to VAT
V0922-23
Transfer of business assets forming an autonomous economic unit is not subject to VAT
V0803-23
Gains from the transfer of assets used in an economic activity are included in the savings tax base
V0714-23
Mergers by absorption may qualify for special Corporate Tax regime, be exempt from VAT and IIVTNU under certain conditions
V2227-22
Total demergers may qualify for special Corporate Tax regime and be exempt from VAT if an economic unit is transferred
V2154-22
Acquisition of an autonomous economic unit may be exempt from VAT
V2018-22
Transfer of assets and liabilities without an organisational structure is subject to VAT
V1793-22
Leasing of a business is subject to VAT and cannot benefit from VAT exemption for transfer of an economic unit
V2656-21
Housing deliveries following the exercise of a purchase option are considered first deliveries and are subject to VAT
V2318-21
Transfer of rural property with buildings may be VAT exempt or not subject to tax as a transfer of an economic unit
V2130-21
Transfer of company stock does not constitute an autonomous economic unit and is subject to VAT
V2093-21
Operations exempt from VAT must be declared in Form 347 if facturing obligation arises
V0899-21
Transfer of a business unit is exempt from VAT even if properties are transferred via lease
V3515-20
Transfer of road cleaning machinery and staff is exempt from VAT as it constitutes an economic unit
V1649-20
Transfer of a supermarket with premises lease is not subject to VAT if it constitutes an autonomous economic unit
V0660-20
Sale of business furniture and installations subject to VAT if not constituting an autonomous economic unit
V2952-19
Contribution of real estate with subrogation in management contracts may be exempt from VAT
V2899-19
Transfer of real estate assets and loans without organisational structure is subject to VAT
V2525-19
Sale of a single fishing vessel subject to VAT as it does not constitute an autonomous economic unit
V1894-19
Transfer of taxi licence and vehicle is not subject to VAT if they constitute an autonomous economic unit
V1136-19
Sale of taxi licence and related assets subject to VAT as they do not constitute an autonomous economic unit
V0799-19
The VAT taxable person is the actual service provider, regardless of who invoices at the client's request
V0328-19
Transfer of real estate by a community of property is subject to VAT if it does not constitute an autonomous economic unit
V0051-19
Transfer of a solar farm without technical-administrative support is subject to VAT
V3086-18
Transfer of off-branch ATM business is not subject to VAT
V1402-18
Merger by absorption is exempt from VAT, but prior transfer of staff and assets is subject to it
V0710-18
Transfer of an autonomous economic unit is exempt from VAT, but real estate is subject to ITP
V2488-17
Transfer of a portion of real estate does not constitute an autonomous economic unit and is subject to VAT
V1335-17
Transfer of property without an organisational structure is subject to VAT and does not qualify for non-taxability
V1279-17
Transfer of machinery and licences without real estate is subject to VAT as a mere transfer of assets
V5278-16
Transfer of a hotel property without an organisational structure is subject to VAT
V5171-16
Sale of assets from a gym without an organisational structure is subject to VAT
V3939-16
La transmisión de maquinaria de una almazara sin los inmuebles está sujeta al IVA
V1910-16
La transmisión de bienes y la contratación de empleados sin estructura organizativa suficiente está sujeta a IVA
V0713-16
Acquisition of social housing by a developer may be subject to 4% VAT depending on its characteristics
V0215-16
The contribution of a leasing business line may qualify for the special Corporate Income Tax regime and not be subject to VAT
V3110-15
Reversion of property due to consortium liquidation is not deemed a transfer of an economic unit for VAT exemption purposes
V0171-14
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