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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
10% VAT applies to delivery of general regime public protection property
V5420-26
Deduction for investment in primary residence not available for 2025 land purchase
V5376-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
Reimbursement and delay interest deemed patrimonial loss
V1552-26
Determinación de la tributación (IVA o ITPAJD) en la adquisición de una vivienda según su condición de primera o segunda entrega
V1449-26
4% VAT applies to official protection homes under certain conditions
V0956-26
10% VAT applies to purchase of limited-price public protection property
V0787-26
V0774-26
Transfer of a surface right over a built official housing unit is deemed a goods supply subject to VAT
V0633-26
Works of improvement contracted directly with constructor taxed at 21% VAT
V0179-26
V2520-25
Reinvestment exemption possible for selling a public protection property
V1950-25
4% VAT applies to public protection homes meeting specific criteria
V1634-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
Number of children in a family does not determine VAT rate for purchasing public housing
V1574-25
4% VAT applies only to specific official protection housing
V1538-25
10% VAT applies if public protection housing fails special regime limits
V1542-25
Reimbursements for disqualification of official protection housing deemed patrimonial loss
V0900-25
La base imponible en transmisiones de inmuebles es el valor de referencia o el precio pactado, según cuál sea mayor
V0435-25
Mortgage debt recognition may be exempt from AJD if VPO requirements are met
V0319-25
Buyer's disability does not entitle him to 4% VAT on property purchase
V0038-25
Transfer of homes between foundations may be subject to VAT as first delivery
V2604-22
VAT treatment on the sale of free-market housing following its social housing protection period
V2244-22
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