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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
VAT deduction depends on whether foundation conducts remunerated or gratuitous operations
V0177-26
La entrega de artículos adicionales por el mismo precio que el móvil constituye una operación a título oneroso
V2623-25
Los servicios prestados por un partido político a su grupo municipal están sujetos a IVA si existe una contraprestación económica
V2515-25
Metallic prizes from professional horse societies are subject to VAT
V2306-25
Different acquisition dates and values to calculate capital gain for inherited and purchased property shares
V1976-25
Las comunidades de propietarios pueden adquirir la condición de sujetos pasivos y deducir IVA si desarrollan actividades empresariales a título oneroso
V1696-25
The cultural activities of a non-profit association may be subject to VAT or exempt depending on their nature and requirements
V1498-25
Loss from selling Telefónica shares can be recognised if homogenous shares are not acquired
V1276-25
Hydrocarbon tax exemption not applicable to fuel for aircraft used in executive transport
V0989-25
Condición de empresario del proveedor y requisitos para la deducción del IVA en la compra de palets
V0872-25
La cesión de datos sin contraprestación en fase piloto no constituye prestación de servicios sujeta a IVA
V0822-25
Las indemnizaciones por resolución anticipada de contratos con periodo de permanencia no están sujetas al IVA
V0757-25
La compensación por gastos de trabajadores subrogados puede no estar sujeta a IVA si no constituye una contraprestación por un servicio
V0489-25
An association shall only be subject to VAT if it carries out business or professional activities for consideration
V0133-25
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