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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Resolución de 28 de abril de 2026, de la Confederación Hidrográfica del Guadiana, por la que se publica el Convenio con el Consorcio para la Gestión de Servicios Medioambientales Promedio, para la gestión de infraestructuras hidráulicas declaradas de interés general para el saneamiento y depuración de aguas en Torre de Miguel Sesmero.
BOE-A-2026-10106
Analysis of VAT liability in the management of residential services through administrative contracts
V2295-25
Leasing of housing and provision of assistance services to cooperative members is subject to IAE
V2191-24
The granting administration must not charge VAT on the exploitation fee of an administrative concession
V0036-22
Administrative concessions of public services are not subject to VAT, meaning fees are tax-free
V0286-21
Granting management of a theatre festival is exempt from VAT if the contractor assumes the exploitation risk
V0693-20
Administrative concession of a municipal gym is not subject to VAT
V0714-18
Cleaning and waste management services provided by a concessionaire to a local council are subject to VAT
V0506-18
Administrative concession for the operation of a municipal swimming pool is not subject to VAT
V0594-17
4% VAT rate applies to social assistance services if Law 39/2006 requirements are met
V5181-16
Fees for administrative parking management concessions are not subject to VAT
V3786-16
Administrative concessions for the management of fairground attractions are not subject to VAT
V2396-16
VAT cannot be deducted from hydraulic works if the administrative water management concession is an exempt operation
V1393-16
Administrative concession for the operation of a municipal gym is not subject to VAT
V0871-16
Administrative concession for the management of a care home and day centre is not subject to VAT
V0214-16
Parking management and vehicle removal services provided to a local authority are subject to VAT
V0083-16
VAT exemption for training requires authorised entities and inclusion in a curriculum
V4039-15
No VAT on payment for a third-party debt collection right nor on ITPAJD for facility management
V3429-15
Administrative concession for the management of an assisted living facility and day centre is not subject to VAT
V1278-15
Orchestra services and recreational activities provided by a concessionaire to a local authority are subject to VAT
V2812-14
Administrative concessions for the operation of sports facilities are not subject to VAT
V2242-14
V0708-14
V0637-14
Regulated parking management services provided to a City Council are subject to VAT
V0331-14
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