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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Navigation and vessel fees must be included in consignor's VAT base
V5414-26
IVA base imposable can be amended when a credit is finally uncollectable
V5178-26
Autonomous tourism tax must be included in accommodation services VAT base
V5153-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
Discount vouchers are not bonds; discount excluded from VAT base
V0883-26
Electricity special tax to be included in VAT base
V0764-26
Galicia's tourist stay tax must be included in VAT base
V0507-26
Renting pallets: deposit included in VAT base and reducible on return
V0237-26
The T-3 merchandise fee must be included in the VAT taxable base if it forms part of the consideration for the transaction
V0158-26
Administration contributions for free school transport not part of VAT taxable base
V2173-25
Obligation to rectify VAT taxable base due to non-validation of RD-law 7/2025 on electric toll discounts
V2162-25
Analysis of the VAT taxable base in operations involving reusable packaging and extended responsibility systems
V2004-25
Administrative contributions for urban transport services are IVA-exempt
V1619-25
Treatment of the VAT taxable base in the offsetting of self-consumption surpluses
V1534-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
Las subvenciones de capital para infraestructuras de agua no integran la base imponible del IVA al no ser vinculadas al precio
V1306-25
Deposit tax to be included in VAT base if direct link exists
V1312-25
IVA base taxable may be altered by credit removal in pre-concursal restructuring plan
V1217-25
Obligation to rectify VAT deductions upon knowledge of base imposable change
V0865-25
Modification of the VAT taxable base is possible in the event of a debt waiver established in a restructuring plan
V0647-25
Purchase price of IBI included in VAT base for land sale
V0558-25
Modification of VAT taxable base due to contract termination and irrecoverable debt
V0255-25
Determination of whether contractual penalties reduce the VAT taxable base
V0095-25
Uncertainty regarding the application of the VAT taxable base reduction in the special procedure for micro-enterprises
V0080-25
VAT taxable base in pharmacies is not reduced by mandatory discounts to the National Health System
V2640-24
Travel cancellation compensation is excluded from the VAT taxable amount
V2629-24
Proof of debt collection claims for bad debt tax deductions may be provided by any means admissible in law
V2472-24
Payment of an advisor by a concessionaire does not constitute a discount on the VAT taxable amount
V2412-24
VAT taxable base may be rectified via credit note if consideration amount was unknown at the time of accrual
V2144-24
IVA: definitive non-payment allows base modification under art. 80.2, not 80.4
V1892-24
Grants for genotyping analysis are included in the VAT taxable amount as they constitute taxable services
V1693-24
Rules for upwardly adjusting the VAT taxable base following the recovery of bad debts
V1638-24
If the work is cancelled, supplier must adjust VAT base and refund excess to customer
V1347-24
VAT taxable base may be modified via contractual termination following definitive non-payment
V1196-24
Mercantile fee (T-3) must be included in VAT base for storage and handling services
V0859-24
Requirements for the rectification of tax amounts via credit note and conditions of the taxable base
V0810-24
VAT taxable base and output tax must be rectified if a court ruling alters fee amounts
V0618-24
Special tax on waste disposal must be included in the VAT taxable amount for services
V0528-24
Special tax on non-reusable plastic packaging must be included in the VAT taxable amount
V0310-24
Waste disposal tax must be included in the VAT taxable amount for management services
V0261-24
Waste disposal special tax must be included in the VAT taxable base for treatment services
V0257-24
Industry department fees must be included in the VAT taxable amount for inspection services
V0069-24
VAT taxable base may be amended following a final court ruling
V3341-23
IVA base imposable can be modified for definitive energy supply non-payments
V3294-23
Landfill tax must be included in the VAT taxable amount
V2942-23
Tax on landfill disposal and incineration included in the VAT taxable amount
V2945-23
Private copying levy to be included in the VAT taxable amount for electronic equipment sales
V2896-23
Retention guarantees must not be included in the VAT taxable base for advance payments
V2823-23
Subsidies to promote employability must be included in the VAT taxable amount as price-linked subsidies
V2373-23
Possibility of issuing corrective invoices for secured debts if the security is cancelled and uncollectibility is proven
V2153-23
Special tax on non-reusable plastic packaging forms part of the VAT taxable amount on imports
V1626-23
Special tax on non-reusable plastic packaging must be included in the VAT taxable base
V1534-23
VAT and Income Tax must be rectified if a court ruling alters service fees
V1496-23
VAT taxable base for the sale of a vehicle with 50% deduction must be 50% of the consideration
V1473-23
Waste disposal tax must be included in the VAT taxable amount for landfill services
V1381-23
VAT taxable amount for the sale of a vehicle partially used for business is the percentage of business use applied to the consideration
V1312-23
VAT taxable base for vehicle sales is the percentage allocated to business activity
V1313-23
Navigation aid fees must be included in the VAT taxable amount for port services
V1171-23
Re-invoicing of water supply in commercial leases is subject to 21% VAT as an ancillary service
V1074-23
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