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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
La transmisión de una unidad económica autónoma puede estar no sujeta a IVA
V2596-25
Requisitos para la no sujeción por transmisión de unidad económica autónoma
V2321-25
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V2229-25
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA en la entrega de bienes
V2215-25
La sujeción al IVA en la transmisión de un inmueble depende de si el vendedor mantiene la condición de empresario o profesional durante la liquidación
V2211-25
Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit
V2175-25
The sale of real estate used for business activities is subject to VAT, even after the cessation of the activity, during the liquidation period
V2006-25
La transmisión de un inmueble de forma aislada puede considerarse una mera cesión de bienes sujeta a IVA
V1668-25
La disolución de una sociedad implica la integración de rentas por el valor de mercado de los bienes transmitidos
V1593-25
The transfer of a house under construction by individuals may not be subject to VAT
V1493-25
Bank branch transfer not subject to VAT if autonomous economic unit
V1431-25
La transmisión de una vivienda puede estar sujeta a IVA si se considera primera entrega o si el terreno excede los límites de exención
V1410-25
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V1411-25
Entrepreneur status under VAT acquired upon paying first urbanisation contribution if intention to sell exists
V1037-25
V0961-25
La transmisión de un vehículo integrado en el patrimonio empresarial está sujeta al IVA
V0835-25
The transfer of an autonomous economic unit in a merger by absorption may be not subject to VAT
V0097-25
The transfer of land by a commercial entity is subject to VAT if it forms part of its business assets and is buildable or undergoing urbanization
V0062-25
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