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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Los servicios de transporte y logística a empresarios no comunitarios sin establecimiento en España no están sujetos al IVA
V1431-26
Events for non-resident entrepreneurs may be exempt from Spanish VAT
V0742-26
No obligation to register or file form 576 for non-resident driver
V0265-26
IVA not due on design services to a client without a Spanish establishment
V0969-25
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
Leasing of vessels to related parties does not invalidate IEDMT exemption if tenants are not Spanish residents
V2644-24
No VAT should be charged on industrial design services supplied to a Brazilian company
V1618-24
German entity not liable for Spanish VAT or ITPAJD on foreign precious metals purchases
V0789-24
Access to a Swiss membership programme for individual customers is exempt from VAT
V0023-24
Requirements for tax exemption in nautical charter activities
V2267-22
A non-EU customer without a permanent establishment in Spain is not obliged to withhold IRPF
V1981-22
A sporting event for a non-EU client may be exempt from VAT
V0642-22
V0367-22
Audiovisual production services exempt from VAT for non-resident recipients without a Spain establishment
V2758-21
Consulting services to a US company not VAT liable unless effective use and exploitation rules apply
V1861-21
German client mediation services exempt from VAT if no permanent establishment in Spain
V0483-21
El tratamiento del IVA en la organización de eventos deportivos para entidades sin establecimiento en España depende de las reglas de localización
V1239-19
Los servicios prestados a una empresa sueca no están sujetos al IVA si esta no tiene sede o establecimiento en España
V1566-18
No VAT applies to equine physiotherapy for a foreign business with no Spanish establishment
V0205-18
Requisitos para la exención del impuesto en la primera matriculación de embarcaciones destinadas al alquiler
V3325-16
Long-term rental of recreational boats by foreign companies not subject to Spanish VAT if placed in foreign country
V1373-15
A non-resident company's acquisition of commercial property may constitute an establishment in Spain
V0029-15
Limits on use of exempt vessels if owner has a Spain establishment
V1850-14
Mediation services for a US entity not subject to VAT
V1821-14
Vessels leased by a non-resident company may be exempt from IEDMT
V0860-14
IVA refund for non-resident tourists must be processed via general or special traveller procedure
V0325-14
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