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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Farm land expropriations before material urbanisation are exempt from VAT
V5428-26
VAT liability for irrigation services depends on service type and customer status
V5407-26
VAT liability for foreign client solicitation services depends on recipient status
V5408-26
Subcontracted passenger transport services taxed at 21% under travel agencies regime
V5252-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
International sections may be VAT-exempt if essential for social assistance
V5204-26
Public contributions for school transport are not VAT taxable operations
V5133-26
Transfer of customer list and machinery without staff or premises is VAT liable
V5088-26
Rental property intermediation subject to 21% VAT in Spain
V5090-26
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Platform intermediation services subject to 21% VAT; no passive investment applies
V1687-26
Commercial property transfer may be subject to VAT by renouncing second deliveries exemption
V1679-26
Cemetery services by a municipal commercial society are exempt from VAT
V1680-26
Association liable to VAT and IAE if buying goods for resale to members
V5071-26
Scientific congress entry fees may be VAT-exempt if social or educational entity criteria met
V1464-26
Analysis of the VAT liability of irrigation community operations
V1444-26
Bid winner may renounce VAT exemption under certain conditions
V1422-26
Payments for administrative services under verbal agreement are subject to VAT as consideration
V1397-26
The amount for unjust enrichment constitutes service consideration
V1400-26
Public contributions for school transport are exempt from VAT
V1366-26
Public contributions for school transport are not VAT subject operations
V1368-26
Public contributions for school transport are not VAT liable
V1367-26
Sujeción al IVA de los servicios de guía turístico comercializados mediante mediación
V1363-26
Parking land rental subject to VAT, not exempt
V1360-26
Lease of research complex subject to VAT; construction charges deductible under conditions
V1296-26
Public contributions for school transport exempt from VAT do not require invoicing
V1302-26
VAT liability of a partner's services depends on independence or subordination
V1306-26
Administrative contributions for school transport exempt from VAT
V1307-26
Mobile top-ups via web may be subject to VAT based on SIM card location
V1096-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
Used clothing sales may qualify for special regime under certain conditions
V0960-26
VAT liability of a partner's services depends on independence and own resources
V0929-26
Contributions to anti-snowfall service consortia are contractual, not taxable
V0886-26
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
School transport services by a UTE are VAT liable
V0858-26
VAT liability for school transport services by a UTE and public contributions
V0843-26
V0838-26
V0837-26
V0851-26
V0839-26
V0853-26
V0856-26
V0852-26
V0845-26
V0857-26
V0854-26
Public contributions for school transport are not subject to VAT
V0832-26
V0831-26
Business event organisation deemed a unique service exempt from VAT
V0802-26
Full spin-off of a company may qualify for fiscal neutrality if LIS requirements are met
V0735-26
Dissolution of a community of goods may be exempt from VAT if transferring an autonomous economic unit
V0534-26
A one-off transaction does not constitute entrepreneurship or VAT liability
V0451-26
Fiscal neutrality not applicable in corporate split if no distinct business activities
V0369-26
Contributions from business segments may qualify for tax neutrality if they constitute autonomous economic units
V0287-26
VAT liability of services provided by a partner to their society depends on independence or subordination
V0178-26
V0138-26
VAT liability of a professional partner's services depends on independence or subordination
V0140-26
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