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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Obligation to issue invoices in professional leases and exemption in residential leases
V1445-26
No exemption for non-primary residence in payment deed
V0029-26
Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence
V2554-25
Rental of housing to a co-housing entity subject to VAT if it charges members
V0253-25
Full value of new home may be considered reinvested even if financed via mortgage loan
V2502-24
Se puede considerar como importe reinvertido el valor total de la nueva vivienda aunque se use financiación de terceros
V2183-24
Se pueden reinvertir cantidades en un trastero y hasta dos plazas de garaje para la exención de vivienda habitual
V1484-24
El arrendamiento para subarrendar habitaciones está sujeto al IVA y las rentas pueden ser capital mobiliario o actividad económica
V1456-24
Intermediation and letting services for tourist apartments may be subject to VAT depending on the nature of the services provided
V0068-24
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
Letting properties for vacation use without hotel services is taxed as movable capital income
V2316-20
Rental of property to a society used for tourism is subject to VAT
V1526-20
Rental of property with garage and storage exempt from VAT if tenant is a physical person using it as residence
V1659-18
Sujeción al IPSI del arrendamiento de un inmueble en Ceuta y su relación con el IVA
V3017-17
Loss of home exemption in Wealth Tax upon ceasing effective residence
V2384-17
El arrendamiento de vivienda con autorización de subarriendo a una sociedad puede estar sujeto a IVA
V2784-16
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