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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Operating leases of vessels considered services, not goods delivery
V5246-26
Mobile top-ups via web may be subject to VAT based on SIM card location
V1096-26
Swimming pool and swimming courses services taxed at 21% VAT, except where exempt
V0671-26
VAT liability for water distribution services and treatment of levies
V1757-25
Los servicios de promoción de minoristas a fabricantes son prestaciones de servicios independientes de las ventas y están sujetas a IVA
V1333-25
Services provided by a non-profit association are subject to VAT when paid
V0404-25
Commitment to purchase and product promotion are considered services subject to VAT
V0083-25
SII requirement triggers submission of intracommunity operations summary
V2403-24
Tech platform services subject to VAT; deductions allowed under conditions
V2318-23
Services to public or dependent entities exempt from VAT
V2155-23
Two IVA-taxable supplies when intermediary acts in own name
V1144-22
Electronic services may be subject to VAT depending on recipient's location
V0584-22
Audiovisual production services exempt from VAT for non-resident recipients without a Spain establishment
V2758-21
Assembly and logistics for an Italian company deemed service supply exempt from VAT
V2687-20
Catering services and food deliveries taxed at 10% VAT
V2459-20
Obligation to submit recapitulative declaration for intracommunity operations
V1644-20
Professional athlete services subject to VAT based on destination rules
V2241-19
Imposibilidad de incluir operaciones en el modelo 349 por falta de NIF del destinatario
V2248-19
Obligación de presentar la declaración recapitulativa de operaciones intracomunitarias (Modelo 349)
V3007-18
Services under a state-owned medium own personified regime may be VAT-exempt depending on recipient and nature of task
V1044-18
Sujeción al IVA de las prestaciones de servicios de las Administraciones Públicas que actúen como empresarios
V2458-17
Inversion of passive subject does not apply to engineering and project management services
V2206-17
10% VAT applies to home catering services with or without materials
V2949-16
Benefits of an Andorran company's management support services taxed only in Andorra if no permanent establishment in Spain
V2845-16
No applicable inversion of passive subject in cleaning, floor polishing and rubble removal services
V2624-15
Lease of a transformer station for electricity supply is subject to VAT
V2251-15
Services via own instrumental not VAT liable, but goods deliveries are
V1545-15
Services must be included in annual third-party operations declaration unless excluded by specific declarations
V1176-15
Services provided by a comarca to its municipalities are exempt from VAT
V0862-15
Management services as a self-owned instrument are exempt from VAT
V0681-15
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