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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
International sections may be VAT-exempt if essential for social assistance
V5204-26
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
IVA due at time of placing goods at customer's disposal
V1119-26
Invoice issue date is the date of actual issuance; emission period extends to the 15th of the following month
V0897-26
Resolución de 20 de febrero de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Oficina Española de Patentes y Marcas, O.A., y el Banco de España, para la puesta a disposición a investigadores de los microdatos disponibles en la Oficina Española de Patentes y Marcas a través de la infraestructura segura del Laboratorio de datos del Banco de España.
BOE-A-2026-4874
Online lending platform not exempt from VAT if limited to information supply
V0316-26
VAT liability for operations carried out by a community of property and accrual of the supply of goods
V2230-25
Leasing activity must be taxed under IAE group 756
V0975-25
Sales of products in Cuba without exit from the territory are not subject to Spanish VAT
V2247-22
Mobile phones and accessories for work do not constitute species remuneration
V0150-22
Furniture deliveries to a hotel in Canary Islands exempt from VAT
V1315-18
Supply of diamonds subject to VAT if delivery takes place in Spanish territory
V1057-17
Las operaciones de compra y venta de acero entre Alemania y Portugal no están sujetas al IVA español
V5351-16
Long-term rental of recreational boats by foreign companies not subject to Spanish VAT if placed in foreign country
V1373-15
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