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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 60 results.
Deduction not applicable if vehicle already registered in Spain under third party
V5380-26
Deduction for electric vehicle not available if previously registered
V1184-26
Deduction not available unless vehicle first registered in Spain under taxpayer
V1187-26
Deduction for electric vehicle not available if not first registered in Spain
V2067-25
Financial mediation may be VAT-exempt if provider acts as a third party adding value
V1351-25
The deduction for electric vehicles requires the vehicle to be new and registered within the corresponding tax period
V1128-25
Cannot claim electric vehicle deduction if vehicle already registered in Spain
V1054-25
V0294-25
Fees paid by a firm on behalf of a client may be treated as supplies if certain conditions are met
V0256-25
Payment of an advisor by a concessionaire does not constitute a discount on the VAT taxable amount
V2412-24
Municipal enterprise status determines VAT deductibility and service concession treatment
V1909-24
Electric vehicle tax deduction unavailable if vehicle is not registered in the taxpayer's name
V0675-24
Electric vehicle tax deduction requires first registration in Spain to be in the taxpayer's name
V0379-24
Municipalities cannot deduct VAT on elderly care services paid to concessionaires
V0262-24
The holder of an administrative concession on property affected by the Coastal Law is the IBI taxpayer
V2410-23
Business subrogation prevents the existence of two paying entities from generating the obligation to file a tax return
V1453-23
Assignment of radio frequency usage rights by a concessionaire is subject to 21% VAT
V1654-22
Prior recognition of entitlement by the AEAT is required to apply the 4% reduced VAT rate on vehicles for persons with reduced mobility
V1392-22
Expenses paid on behalf of end customers cannot be included as disbursements in the dealer's invoice
V0390-22
Payment for vehicles by a financial institution on behalf of a dealership may be considered a disbursement not subject to VAT
V0162-22
Issuing a corrective invoice is mandatory if the original invoice does not reflect the advance payment date
V2669-21
Transfer of a business is not subject to VAT even if the property is leased
V1811-21
Full spin-off may qualify under special regime if proportional or if entities constitute activity branches
V0874-21
Administrative concessions of public services are not subject to VAT, meaning fees are tax-free
V0286-21
Recharging water consumption costs to a concessionaire is subject to VAT and allows deduction based on use
V3027-20
Commission for vehicle repurchase risk coverage is subject to and exempt from VAT as a financial guarantee
V2608-20
Contractual penalty charges reduce the VAT taxable base in public works concessions
V1207-20
Vehicle repair recipient depends on the insurer's chosen compensation method
V0570-20
Financing entities must comply with attachment orders as payers to dealerships
V0142-20
Administrative concession to operate a municipal swimming pool is not subject to VAT
V3470-19
Contributions to cover public service concession deficits are part of the VAT taxable base
V3167-19
Vehicle purchases from dealerships are subject to 21% VAT if made available within the territorial scope
V2645-19
Sale of a vehicle to a non-resident for export is subject to VAT if the dealer is not listed as the exporter
V0481-19
A credit note may be issued with a negative sign to correct amounts or cancel transactions
V0345-19
Damages are exempt from VAT, but payments for waste treatment are subject to it
V2930-18
A purchaser's sworn declaration may serve to prove the transport of a vehicle to another Member State
V2333-18
Financial intermediation by dealerships may be VAT exempt if mediation requirements are met
V1814-18
V1542-18
Transport Consortium is the taxable person for VAT on transport services provided to users
V1081-18
VAT exemption for mediation in financial transactions applies when the mediator is an independent third party
V1042-18
Subsidies to cover operating deficits in public transport services are not included in the VAT taxable amount
V0561-18
Cleaning and waste management services provided by a concessionaire to a local council are subject to VAT
V0506-18
Sports services provided by a local authority under intervened management remain subject to VAT if the concessionaire is not an exempt entity
V0439-18
Motorway concessionaires must issue invoices even if statutory deadlines have passed
V2748-17
Waste management services subject to 10% VAT, while administrative concessions are not
V2631-17
Financial mediation service fees may be VAT exempt if intermediation requirements are met
V3486-16
V3487-16
Administrative cemetery service concessions are exempt from VAT, but services provided by the concessionaire are subject to it
V2984-16
Transfer of assets and hiring staff without sufficient organisational structure is subject to VAT
V0713-16
Payments by a local council to kiosk holders for non-advertising obligations are subject to VAT
V0398-16
No legal limit on commission percentages in agency services, unless there is a related-party relationship
V3504-15
Mergers may qualify for special regime if carried out under the Structural Changes Act and possess valid economic reasons
V1106-15
Waste collection services provided by a County Council to Municipalities are not subject to VAT
V3392-14
Orchestra services and recreational activities provided by a concessionaire to a local authority are subject to VAT
V2812-14
Payments made on behalf of the client are excluded from the VAT taxable amount
V2641-14
Financial mediation by vehicle dealers may be VAT exempt if independence and activity requirements are met
V2467-14
Los servicios de gestión de residuos y limpieza prestados por un concesionario al Ayuntamiento están sujetos a IVA
V1235-14
El pago de un canon por una concesión administrativa de mercado municipal no está sujeto a IVA
V1138-14
Total or partial demergers may qualify for special Corporate Tax regime and be subject to no VAT or exempt from Transfer Tax/Stamp Duty
V0234-14
Concessionaire of a public work deemed promoter for passive investment in VAT
V0118-14
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