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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 50 results.
10% VAT applies to delivery of general regime public protection property
V5420-26
Pension plan promoters making contributions must submit form 345
V5149-26
Reinvestment exemption available for home construction if timelines met
V1327-26
Reinvestment exemption applicable if two- and four-year periods met
V1262-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Renovation works taxed at 21% unless qualifying for reduced rate
V0959-26
10% VAT applies to purchase of limited-price public protection property
V0787-26
Improvements to a home before delivery qualify for 10% VAT rate
V0780-26
Award of homes to co-owners after dissolution of property community is subject to VAT
V0726-26
Award of homes to co-owners after dissolution of property community subject to VAT
V0708-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Hydrogen intended as fuel additive falls under Hydrocarbons Tax
V0212-26
4% VAT applies to official protection homes under certain conditions
V2520-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Reinvestment exemption for under-construction home requires two-year payment period
V1686-25
The purchase of a warehouse from a developer may be subject to VAT at 21% if it is the first delivery
V0798-25
Garage taxed at 10% VAT if sold with property on same plot or development
V0713-25
Sale of a renovated home may be exempt from VAT if rehabilitation criteria are met
V0644-25
No obligation to report foreign property until ownership is acquired
V0615-25
Holiday property rentals with hotel services are VAT taxable and deduction rights preserved
V0261-25
The allocation of real estate through capital reduction is subject to VAT and to the corporate operations modality of the Transfer Tax and Documented Legal Acts Tax
V0085-25
Charges to reserves not included in taxable base under accounting policy changes or error corrections
V2506-24
VAT rate for construction or renovation works depends on qualitative and quantitative criteria
V1656-24
Reduced 4% VAT rate applicable to housing deliveries to rental entities
V1906-23
Mergers and spin-offs could qualify for IS special regime and be exempt from ITPAJD
V1558-23
Mergers and spin-offs could qualify for special corporate tax regime
V1557-23
Transfer of a buildable plot is VAT liable and subject passive investment exemption does not apply
V1019-23
Sale of rehabilitated homes may be VAT liable and allow input tax deduction
V1890-22
Inversion of the passive party applies to land delivery in insolvency agreement phase
V1885-22
IVA rate to be corrected from 4% to 10% if rental conditions not met
V1146-22
Inversion of the passive party not applicable if urban registration encumbrance has lapsed
V0763-22
Contribution of property to a company is VAT liable if first transfer by promoter
V3211-21
Property deliveries after renovation not considered first delivery and do not allow IVA deduction
V1913-21
Inversion of the passive party applies to construction or urbanisation works
V1437-21
La inversión del sujeto pasivo puede aplicarse en obras de subsanación de defectos si se califican como rehabilitación
V0589-21
Donation of a property by a developer to a sibling is subject to VAT for self-consumption
V0364-21
Completed property deliveries subject to VAT at 4% rate
V0012-21
IVA on rented properties not deductible if affectation changes to rental sector
V3440-20
Purchases of real estate by passive investor do not count in prorata calculation
V1807-20
La aportación de un inmueble construido por una promotora al capital de otra sociedad está sujeta a IVA
V0049-19
Loss of capital from amounts paid requires credit to be judicially unenforceable
V2089-18
Loss computation from payments to a promoter requires a credit right and judicially unenforceable status
V1952-18
Payment to a promoter does not constitute a patrimonial loss if a credit right remains
V1214-18
Loss of capital from payments to promoter only computable when credit is judicially uncollectable
V3188-17
Spanish residents must declare worldwide income, including earnings from Ecuador
V2414-17
Loss of capital from an uncashed credit requires specific legal compliance
V0318-17
Inversion of the passive party applies to kitchen cabinets and appliances in new builds under certain conditions
V4764-16
Inversion of the passive party not applicable to office furniture supply
V4620-16
No se aplica la inversión del sujeto pasivo si la deuda se garantiza de forma personal y no con un derecho real
V1151-15
Aplicación de la inversión del sujeto pasivo en la entrega de inmuebles para la extinción de deuda garantizada
V0243-15
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