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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 61 results.
Transport authorities and operators: voluntary adoption of a single fare system for mutual recognition of tickets
BOE-A-2026-18418
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Subcontracted passenger transport services taxed at 21% under travel agencies regime
V5252-26
Travel agencies' special regime applies to packages including transport, accommodation and entertainment
V5235-26
Public contributions for school transport are not VAT taxable operations
V5133-26
Maritime transport users in Cantabria: 30 days to access new service regulations
BOE-A-2026-14659
Public contributions for school transport exempt from VAT do not require invoicing
V5051-26
Los servicios de transporte y logística a empresarios no comunitarios sin establecimiento en España no están sujetos al IVA
V1431-26
Public contributions for school transport are not VAT subject operations
V1368-26
Public contributions for school transport are exempt from VAT
V1366-26
Public contributions for school transport are not VAT liable
V1367-26
V1302-26
Administrative contributions for school transport exempt from VAT
V1307-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
School transport services by a UTE are VAT liable
V0851-26
School transport services by a UTE are VAT liable; public contributions are not
V0855-26
School transport services by a UTE are VAT liable; public subsidies are not
V0841-26
V0844-26
V0858-26
VAT liability for school transport services by a UTE and public contributions
V0843-26
V0838-26
V0837-26
V0839-26
V0840-26
V0853-26
V0856-26
V0852-26
V0845-26
V0857-26
V0854-26
V0831-26
Public contributions for school transport are not subject to VAT
V0832-26
Vessel chartering classified as transport service, not leasing
V0228-26
Maritime transport services to or from Northern Ireland subject to VAT if recipient is a Spanish business
V2304-25
Administration contributions for free school transport not part of VAT taxable base
V2173-25
Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations
V1414-25
V1315-25
Transportation service contributions not subject to VAT
V0800-25
Subcontracted passenger transport taxed at 21% under travel agencies regime
V0400-25
Freight transport services for imported goods may be exempt from VAT if included in the import tax base
V0064-25
Electricity distribution taxed under main operation if provided with supply
V1996-24
Las rutas, visitas guiadas y el transporte pueden considerarse servicios complementarios en el IAE sin alta adicional
V1778-24
Los servicios de transporte marítimo están sujetos al IVA si el cliente tiene su sede en el territorio de aplicación
V0954-24
La tributación del servicio de mensajería depende de la condición del destinatario y el destino de los bienes
V0876-24
El servicio de transporte a una empresa suiza no estará sujeto a IVA si el destinatario no tiene establecimiento permanente en España
V0351-24
Los servicios de logística prestados a un empresario no establecido en España no están sujetos al IVA español
V0354-24
Transport services may be VAT exempt if directly related to the export of goods
V0074-24
Los servicios de transporte prestados por socios a una UTE están sujetos a IVA
V2191-23
Payments to a shareholder for transport services are deemed earnings from work
V0387-23
10% reduced rate applies to bread by-products and their transport and storage if considered waste
V0925-22
Requirement to include non-EU export transport services in Model 347 if exceeding threshold
V2301-21
Special agency regime applies to third-party transport services for private travellers
V2883-20
Posible exención del IVA en servicios de transporte hacia las Islas Canarias bajo requisitos de exportación
V2731-19
No applicable inversion of passive subject in non-construction land transport services
V3181-18
Invoicing and liability periods vary by recipient status in transport services
V2807-18
Tratamiento del IVA en servicios de transporte con destino a Baleares y Canarias
V2826-18
Administrator and business services income in a single-member society are earnings from work
V2208-16
Socios' transport services income deemed work earnings for income tax
V3891-15
Courses with transport and accommodation trigger travel agency regime
V2267-15
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