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Tratamiento del IVA en el suministro de libros electrónicos y actividades de formación
V2633-25
Las clases de ajedrez prestadas por un autónomo están sujetas al IVA al no ser consideradas clases particulares ni servicios deportivos exentos
V2606-25
Digitalisation agents' services fall under 21% VAT rate
V2597-25
Mortgage search service for builders subject to 21% VAT
V2581-25
El mobiliario incluido en la vivienda tributa de forma independiente a la transmisión del inmueble
V2324-25
Water supply contract fee may be subject to general 21% VAT rate
V2305-25
Los servicios de colaboración periodística están exentos de IVA solo si se prestan a editores de periódicos o revistas
V2298-25
Purchase of hyperbaric camera subject to 21% VAT rate
V2302-25
Reduced VAT rate applies to unique ceramic pieces signed by artist
V2263-25
El bastón ergonómico para personas con movilidad reducida tributa al tipo general del 21% de IVA
V2213-25
La transmisión de derechos de aprovechamiento urbanístico sobre un solar está sujeta a IVA al tipo general
V2210-25
El arrendamiento con opción de compra para subarrendar está sujeto al tipo general de IVA
V2139-25
Loss of tax-protected cooperative status if transactions with non-members exceed 50%
V2019-25
The transfer of buildings under construction and their plot is subject to the general VAT rate of 21%
V2011-25
Wheelchair accessories taxed at standard VAT rate
V1940-25
Se aplica el tipo reducido del 10% de IVA a las grúas para movilizar personas con discapacidad
V1941-25
10% VAT rate applies to mobile ramps if treated as portable ramps
V1944-25
El tipo impositivo de los scooters eléctricos depende de si cumplen la definición técnica de vehículo para movilidad reducida
V1883-25
La calificación de un curso digital como servicio por vía electrónica determina su sujeción al IVA
V1745-25
Determinación del tipo de IVA aplicable a las entradas de fútbol según el carácter profesional o aficionado de la competición
V1751-25
Architectural project and supervision services taxed at 21% VAT
V1657-25
La cesión de uso de apartamentos en complejos hoteleros y su venta están sujetas al tipo general de IVA
V1626-25
Assignment of staff to a local council for nurseries is subject to general 21% VAT
V1415-25
Hairdressing services in elderly homes taxed at 21% VAT
V1404-25
Los servicios de promoción de minoristas a fabricantes son prestaciones de servicios independientes de las ventas y están sujetas a IVA
V1333-25
Student recruitment services and administrative management between driving schools are subject to VAT
V1117-25
10% reduced VAT applies if product is agricultural and qualifies as fertilizer or pesticide
V0966-25
El alquiler de sillas y palcos para procesiones de Semana Santa está sujeto a IVA
V0824-25
La transmisión de una edificación destinada a demolición está sujeta al IVA
V0829-25
The purchase of a warehouse from a developer may be subject to VAT at 21% if it is the first delivery
V0798-25
Los servicios de psicoeducación y psicopedagogía están sujetos a IVA, salvo que cumplan los requisitos de exención sanitaria
V0752-25
Naturopathy services subject to 21% VAT as not recognised as a healthcare profession
V0741-25
La organización de espectáculos deportivos no está exenta de IVA y está sujeta al tipo general
V0712-25
Transfer of industrial ships subject to demolition for new development is not VAT-exempt
V0714-25
El suministro de modelos virtuales 3D bajo encargo se considera prestación de servicios electrónicos sujetos al IVA
V0650-25
Urban sports teaching liable to 21% VAT due to lack of educational or social exemptions
V0660-25
Análisis de la sujeción al IVA de las contribuciones económicas por mantenimiento forestal y cesión de derechos de carbono
V0572-25
Los servicios de promoción en programas de fidelización están sujetos al IVA al tipo general
V0559-25
Sunglass clip accessories taxed at 21% VAT
V0511-25
La cesión de alumnos entre autoescuelas está sujeta al IVA al no ser un servicio de enseñanza
V0454-25
The transfer of students between driving schools is subject to VAT as it does not constitute a teaching service
V0139-25
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