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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 13 results.
Resolución de 24 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Bilbao n.º 8, por la que se suspende la asignación de un número de registro único de alquiler de corta duración turístico por constar en los estatutos de la propiedad horizontal que «está prohibido el ejercicio de la actividad de pisos y apartamentos turísticos en todas las viviendas de la comunidad».
BOE-A-2026-4182
Resolución de 25 de septiembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Málaga n.º 13, por la que se suspende la asignación de un número de registro de alquiler de corta duración turístico, por disponerse en los estatutos inscritos de la propiedad horizontal que «se establece la prohibición de destinar las fincas del edificio a viviendas o apartamentos turísticos».
BOE-A-2026-594
The provision of cleaning or laundry services may render the lease of tourist apartments a transaction subject to VAT
V1513-25
Intermediation and letting services for tourist apartments may be subject to VAT depending on the nature of the services provided
V0068-24
Leasing of tourist apartments may be subject to VAT depending on the activity and services provided
V2522-23
Leasing of tourist apartments with reception and cleaning services taxed at 10% VAT
V1383-23
Inversion of the passive party does not apply without execution of guarantee
V0511-23
Objective estimation in transport may be maintained if tourist rentals are treated as capital income
V1610-22
Rent of homes may be VAT-exempt if no hotel services are provided
V1362-22
La intermediación en alquileres turísticos está sujeta a IVA y requiere la emisión de factura al propietario
V2526-20
La deducción por inversiones en Canarias requiere que el alquiler de inmuebles sea una actividad económica
V1386-20
Aplicación del tipo reducido del 10% en apartamentos turísticos aptos para vivienda y requisitos de la inversión del sujeto pasivo
V1548-18
Contribuent may qualify for LIS special regime if non-monetary assets are tied to economic activity
V1287-17
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