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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
La adjudicación de un inmueble en subasta judicial puede estar sujeta a IVA si el inmueble estaba afecto a la actividad del transmitente
V2322-25
La transmisión de un derecho de superficie se califica como entrega de bienes y su exención depende de si es la primera o una ulterior entrega
V2266-25
The transfer of a building by a business person may be subject to VAT or exempt depending on whether it is a second delivery or a rehabilitation
V2014-25
Análisis de la sujeción y exención del IVA en la transmisión de un local comercial según la condición de empresario y el historial de arrendamiento
V1867-25
La transmisión de edificaciones puede estar sujeta pero exenta de IVA si se considera segunda o ulterior entrega
V1719-25
Posibilidad de aplicar la inversión del sujeto pasivo en la transmisión de locales que podrían estar exentos por ser segundas entregas
V1630-25
La exención del IVA en la transmisión de viviendas tras reformas depende de si las obras califican como rehabilitación
V1621-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
The supply of a building may be subject to and exempt from VAT or allow for the waiver of exemption
V1495-25
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
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
Tratamiento del IVA en la cesión de infraestructura ferroviaria y su posterior explotación
V0832-25
La entrega de una vivienda por una sociedad puede estar sujeta pero exenta de IVA si es una segunda o ulterior entrega
V0763-25
La transmisión de viviendas tras reformas puede estar sujeta o exenta de IVA según si se considera primera o ulterior entrega
V0720-25
La transmisión de una vivienda reformada puede estar exenta de IVA o sujeta a gravamen según la naturaleza de las obras
V0644-25
The liability or exemption for VAT in the transfer of land depends on its nature and the stage of the urbanization process
V0226-25
The VAT rate applicable to the transfer of land quotas by a City Council depends on the accrual and the status of the transferor as a taxable person
V0131-25
The gratuitous transfer of parking spaces by a City Council is considered an operation assimilated to a consideration-based supply, subject to VAT exemption
V0125-25
The VAT liability of the purchase option depends on whether the transferred elements constitute an autonomous economic unit
V0086-25
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