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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 102 results.
Community of property may apply passive subject's investment in construction if acting as a business entity
V1544-26
Business owners can deduct VAT on community expenses with itemised invoices
V1414-26
Communities of goods must adapt their invoicing systems if acting as VAT payers
V0666-26
Lease of land for a photovoltaic plant is VAT liable; taxpayer is the usufructuary
V2323-25
Conditions for a community of property to be a taxable person for VAT purposes
V2229-25
Delivery of a property by a developer may be subject to VAT if it is the first delivery of buildings
V2215-25
The usufructuary is the VAT payer for the roof rental to a third party
V0802-25
Conditions for a community of property to be a taxable person for VAT purposes in the transfer of land
V0546-25
Transfer of urbanized plots by a community of property is VAT liable
V0526-25
Platforms may be liable for VAT if acting in their own name for electronically supplied services
V2630-24
Joint property ownership as a taxable person for VAT when conducting leasing activities jointly
V2586-24
Intermediary companies shall be liable for VAT if acting as consignees in their own name
V2455-24
Community of heirs with agricultural land and solar panel leasing: obligation to register in Entrepreneurs Census and VAT liability analysis
V2096-24
Companies are liable for VAT on imports and may deduct the tax if conducting economic activities
V1961-24
Consignee acting in its own name is liable for VAT on imports and may deduct the tax
V1962-24
Reverse charge mechanism applies to construction or building renovation works
V0957-24
Digital platforms are liable for VAT if acting in their own name when selling digital products
V0867-24
Joint ownership communities may be liable for VAT if they jointly assume the risks and uncertainties of an activity
V2405-23
The community property regime may be a taxable person for VAT purposes and IRPF income is attributed by half
V2100-23
The assembly of components may be carried out under the inward processing regime
V1918-23
The importer of goods under DDP conditions is the taxable person for VAT purposes and may deduct the input tax
V1895-23
The company is an entrepreneur due to hunting exploitation, but not due to the partner's recreational use
V1893-23
Joint ownerships are liable for VAT and must issue invoices if conducting a business activity
V1112-23
Retention of part of the price to cancel a mortgage may trigger passive investment
V0880-23
Project management association is not liable for VAT and its members may deduct the tax
V0510-23
The usufructuary is the VAT taxable person and the holder of real estate capital income
V0400-23
Sale of a previously urbanised plot is VAT liable and does not qualify for passive investor investment
V0295-23
Office leasing by a non-resident does not constitute a permanent establishment if no own human or technical resources are used
V0242-23
No permanent establishment exists if a property owner lacks human and technical resources to manage its leasing
V0244-23
Non-established landlord is liable for VAT on office leases and must use the general refund procedure
V0205-23
Inversion of the VAT liability applies to land transfers with urbanistic encumbrances
V0210-23
The purchaser of rural land is the taxable person for VAT if the seller waives the exemption
V2559-22
Company acting as consignatary in its own name is VAT liable on imports
V2481-22
VAT deduction possible for importation as consignatary in own name
V2485-22
A community of property may be liable for VAT if acting as a business with joint management of resources and risk.
V1891-22
Entity formed by widow and dormant estate must apply for NIF to lease commercial premises
V1521-22
Receiver is VAT liable party if works are urbanisation, construction or rehabilitation
V1493-22
Inversion of the passive party not applicable if urban registration encumbrance has lapsed
V0763-22
Members of a community of property may deduct VAT on acquisitions made by the entity under certain conditions
V0482-22
Promoter is the VAT liable party in the delivery of a newly built commercial property
V0366-22
Vacation home rentals are subject to VAT; tenant is liable
V0236-22
A cadaveric estate must issue VAT invoices and withhold 19% IRPF
V3068-21
Branch of a fund management company qualifies as a business and permanent establishment in Spain
V2967-21
The usufructuary, not the community of property, is the sole taxable person for VAT on commercial premises rental
V2719-21
Buyer is VAT recipient when purchasing land with mortgage for mortgage cancellation
V2678-21
Acquisition of property in co-ownership may be considered economic activity if one society's means are used
V1921-21
The importer is the person acting in their own name as consignee or declarant
V0484-21
The exemption from Personal Income Tax (IRPF) for reinvestment of capital gains from a primary residence may be applied
V0116-21
Deceased estates are liable for VAT and must comply with invoicing obligations
V3432-20
Buyer may become VAT liable if seller renounces exemption
V2446-20
La empresa que figura como consignataria en el documento de importación es el sujeto pasivo del IVA
V1430-20
Foundation status as a business depends on whether activities are carried out for consideration
V1283-20
La comunidad de bienes es sujeto pasivo del IVA si asume conjuntamente el riesgo y ventura de la actividad
V1133-20
Una comunidad de bienes puede ser sujeto pasivo del IVA si actúa en nombre propio prestando servicios a sus socios
V0746-20
The tenant will be the VAT liable party for the investor's investment if the landlord has no permanent establishment in Spain
V0484-20
La comunidad de bienes puede deducir el IVA si renuncia a la exención en la compra de un local para arrendarlo
V0329-20
The tenant is the VAT payer if the owner has no permanent establishment in Spain
V0293-20
Determinación del sujeto pasivo del IVA y el tratamiento del IRPF en el alquiler de un inmueble heredado
V3514-19
Tenant is VAT liable if landlord lacks human or technical resources in Spain
V2259-19
The client is the taxable person for VAT on IT services provided by a company in the Canary Islands
V2140-19
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