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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Resolución de 22 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa del registrador de la propiedad de Barcelona n.º 1, por la que se suspende la asignación de un número de registro de alquiler de corta duración para una finca en la categoría de arrendamiento turístico.
BOE-A-2026-12244
Holiday rentals without hotel services are VAT-exempt
V0952-26
Resolución de 31 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Barcelona n.º 1, por la que se suspende la asignación de un número de registro de alquiler de corta duración para una finca en su modalidad de arrendamiento turístico.
BOE-A-2026-4608
Resolución de 30 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Barcelona n.º 1, por la que se suspende la asignación de un número de registro de alquiler de corta duración para una finca en su modalidad de arrendamiento turístico.
BOE-A-2026-4606
Resolución de 7 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Barcelona n.º 1, por la que se suspende la asignación de un número de registro de alquiler de corta duración para una finca en su modalidad de arrendamiento turístico y no turístico.
BOE-A-2026-4469
BOE-A-2026-4470
Resolución de 2 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa de la registradora de la propiedad de Madrid n.º 23, de la solicitud de asignación de número de registro de alquiler de corta duración en relación a dos fincas completas, categoría de arrendamiento turístico.
BOE-A-2026-807
Tourist rentals without hotel services are VAT exempt and taxed as investment income
V2261-24
Leasing of tourist apartments with reception and cleaning services taxed at 10% VAT
V1383-23
Letting for tourism and residential use are not separate sectors
V2478-22
Inversion of passive subject possible in tourism rental property rehabilitation before rental starts
V0916-22
VAT rate for renovation works depends on whether the property is for residential or tourist use
V0562-22
Expenses for holiday rentals are only deductible for Income Tax in proportion to the rental period
V2612-21
Lease of a property for tourism purposes is subject to VAT and does not constitute a permanent establishment if no own personnel is available
V2502-21
Inversion of the passive party applied to commissions from non-established real estate intermediaries
V1269-20
Inversion of the passive party applies to commissions from non-EU real estate intermediaries
V1270-20
The reverse charge mechanism applies if the developer of a property for tourist rental is a businessperson or professional
V3358-19
Posibilidad de deducir el IVA en reformas si el arrendamiento de la vivienda incluye servicios de la industria hotelera
V0026-17
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