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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 43 results.
VAT liability for irrigation services depends on service type and customer status
V5407-26
E-learning courses subject to 21% VAT, not exempt
V5198-26
Online automated training courses taxed at 21% VAT and eligible for single window regime
V5189-26
Online training VAT exemption depends on whether service is educational or delivered electronically
V5191-26
Psychological services: invoicing required for exempt sessions
V5168-26
Mindfulness and natural techniques subject to VAT except for private lessons in official subjects
V1688-26
Requisitos para la consideración de establecimiento permanente en la prestación de servicios
V1484-26
El tipo impositivo aplicable al material educativo electrónico depende de si califica como libro, periódico o revista
V1469-26
Gym services and the provision of e-books in a combined package are taxed independently
V1458-26
Lugar de realización de servicios digitales prestados a empresarios o profesionales en el extranjero
V1428-26
Digital automated content services taxed by recipient location, not exempted under education exemption
V1304-26
Digital content services for Irish platforms exempt from Spanish VAT
V1106-26
Digital game sales via platform deemed electronic service
V0881-26
Online training services exempt from VAT only if not delivered electronically and meet educational requirements
V0677-26
Digital educational products taxed at 21% if deemed automated electronic teaching services
V0598-26
Online education services may be exempt from VAT if not delivered electronically
V0282-26
VAT rate depends on whether main service is digital book supply (4%) or distance teaching (21%)
V2633-25
El entrenamiento de sistemas de IA por vía electrónica a clientes en EE. UU. se considera realizado fuera del territorio de aplicación del IVA español
V2511-25
Online training VAT exemption depends on whether it is educational or electronic service
V2471-25
El alta en el IAE para influencers depende de la realización personal de la actividad y la naturaleza de sus servicios
V2428-25
Online courses exempt from VAT depend on whether classified as educational services or electronic services
V2163-25
The status of entrepreneur or professional in digital platforms depends on the organization of means and the assumption of risks
V1736-25
La actividad de streaming se califica como prestación de servicios por vía electrónica sujeta al IVA si se localiza en el territorio de aplicación del impuesto
V1716-25
VAT exemption on online courses depends on whether it is classified as an educational service or as a service provided by electronic means
V1489-25
Las fotografías que cumplen requisitos de objeto de arte tributan al 10%, sujeto a condiciones de autoría y deducción
V1020-25
Online healthcare IVA exemption depends on human intervention being central
V0826-25
3D surgical models subject to 21% VAT, not exempt for healthcare
V0650-25
Tax treatment of the sale of NFTs within the scope of an economic activity
V0138-25
Psychotherapy via videoconference is not a service provided by electronic means and is subject to VAT
V0068-25
Enterprise must apply passive investor investment to electronic services received from Canary Islands
V3293-23
NFT sales classified as electronic services subject to 21% VAT
V1753-23
The nature of NFTs and their VAT treatment according to the artist's status as a taxable person
V2274-22
La venta de NFT puede calificarse como servicio prestado por vía electrónica sujeto al IVA al 21%
V0486-22
Electronic services from Canary Islands subject to VAT based on recipient
V1698-21
Sale of printed laminates in Germany constitutes a goods delivery, not an electronic service
V3652-20
Training services may be VAT-exempt if not provided electronically
V0745-20
El arrendamiento de servidores mediante intermediación en nombre propio se considera prestación de servicios
V0915-19
Determinación del IAE y el IVA en la impartición de clases de idiomas online
V0179-19
La sujeción al IVA de servicios de desarrollo de aplicaciones depende de la existencia de un establecimiento permanente en España o del uso efectivo en territorio español
V2822-18
Online supply of graphics and audiovisual resources deemed electronic service
V2040-18
La calificación y localización de los servicios de una plataforma de mercado en línea dependen de la naturaleza de la prestación y la condición del destinatario
V2643-16
Invoice required for sale of graphic designs to Australian company despite IVA exemption
V0022-15
Online training services determine VAT exemption or standard rate
V2720-14
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