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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
El entrenamiento de sistemas de IA por vía electrónica a clientes en EE. UU. se considera realizado fuera del territorio de aplicación del IVA español
V2511-25
No se aplica el IVA cuando el destinatario del servicio tiene su sede en Canarias, Ceuta o Melilla
V2308-25
Los servicios de gestión discrecional de carteras prestados a clientes no empresarios o profesionales fuera de la UE están no sujetos al IVA
V2265-25
La sujeción al IVA de los servicios prestados por una sucursal a su matriz depende de si la sucursal actúa como un sujeto pasivo independiente
V2212-25
Training services for Mexican employees subject to VAT if recipient is based in Spain
V2179-25
The Spanish company must self-assess the VAT on services received from an Estonian provider through the reverse charge mechanism
V1761-25
Analysis of VAT liability in the organization of events for non-resident clients
V1756-25
Sujeción al IVA de los servicios de mediación deportiva según la ubicación del club empleador
V1753-25
La actividad de streaming se califica como prestación de servicios por vía electrónica sujeta al IVA si se localiza en el territorio de aplicación del impuesto
V1716-25
La condición de empresario del destinatario de servicios de organización de eventos no depende de su destino final (atenciones a clientes)
V1638-25
Tour guide services provided by a non-established person to an agency are taxed under the general regime
V1536-25
VAT liability for translation services provided by professionals to private individuals
V1540-25
Los servicios de asesoramiento a particulares no residentes pueden estar sujetos a IVA según su ubicación y uso efectivo en España
V1018-25
Los servicios de traducción a particulares fuera de la UE podrían tributar en España si su utilización o explotación efectiva se realiza en territorio nacional
V1010-25
Outsourced portfolio management services may be VAT liable if effectively used in Spain
V1007-25
La sujeción al IVA de servicios de asesoría a particulares fuera de la UE depende de su utilización o explotación efectiva en España
V0996-25
No se debe repercutir el IVA en servicios de diseño prestados a un cliente sin sede ni establecimiento en España
V0969-25
Tratamiento del IVA en servicios de traducción prestados a clientes fuera de la UE y su relación con la exención por propiedad intelectual
V0821-25
La mediación inmobiliaria realizada por un abogado puede requerir nuevos altas en el IAE y está sujeta al IVA
V0806-25
Consultancy services provided from the United Kingdom to a Spanish university are subject to VAT
V0803-25
Las ventas de bobinas de plástico a clientes extranjeros pueden estar sujetas a IVA si el transporte se inicia en España
V0600-25
Psychotherapy via videoconference is not a service provided by electronic means and is subject to VAT
V0068-25
La calificación de reparaciones como entrega de bienes o prestación de servicios depende de la aportación de materiales
V0862-23
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