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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Subletting a premises with ancillary services deemed urban property rental subject to retention
V0567-26
No sujeción al IIVTNU en opción de compra de leasing no procede
V0523-26
Tax declaration obligation depends on exceeding income thresholds
V0269-26
Outsourced portfolio management services for non-enterprises outside EU may be VAT-exempt
V2265-25
Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations
V1414-25
Distributor must charge VAT on e-cigarette liquids to buyers
V1310-25
Services provided by a separate legal entity acting as an in-house unit may be not subject to VAT
V0152-25
Services provided by a autonomous body to its dependent administration may be exempt from VAT
V1995-24
Los servicios de streaming de un influencer no están sujetos a IVA si el cliente reside en EE. UU.
V3103-23
The change of ownership of a vehicle from the community property regime to a spouse is not subject to taxation
V1902-23
Deductibility of VAT on imports for maquila services not subject to territorial regime
V0197-23
Operations between head office and branch not VAT subject if branch does not assume economic risk
V1886-22
La prescripción de las transmisiones patrimoniales impide la aplicación de la cuota gradual de actos jurídicos documentados
V1453-22
Whether IVA deduction applies depends on whether services are taxable or not
V3117-20
Lease of premises and support services may be exempt from VAT under public entity regime
V0232-18
Exemption of dividend retention between SOCIMIs and non-taxable entities
V0003-15
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