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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Improvements to a home before delivery qualify for 10% VAT rate
V0780-26
Rental with purchase option taxed at 21% VAT (as service) and delivery at 10%
V2139-25
La cesión de uso de apartamentos en complejos hoteleros y su venta están sujetas al tipo general de IVA
V1626-25
Acquisition of video game utility tokens subject to 21% VAT and not classified as electronic money
V0479-24
Intermediary must charge VAT to property owner
V0098-24
Architect must charge VAT; payer must withhold IRPF
V0572-23
Downloadable online recorded courses subject to 21% VAT as electronically supplied services
V2558-22
Business event management services subject to standard VAT rate if not trade fairs
V2344-22
The lease of rural estates for hunting grounds is taxed at the general VAT rate and constitutes income from real estate capital
V0670-21
Wine production for hire is subject to 21% VAT, and the winery owner is liable for excise duties
V3429-20
Services provided by a commercial agent acting in their own name are subject to 21% VAT
V0311-20
VAT amount cannot be rectified if the right to the 4% reduced rate is recognised after the tax point
V2647-19
Travel agencies under the special regime taxed via a single supply at the standard VAT rate
V0286-18
Homeowners' associations must apply the standard VAT rate to non-symbolic leases and services
V0224-17
Self-defence classes subject to 21% VAT and may be classified as professional income for Income Tax purposes
V4876-16
Delivery of a property under construction is subject to the standard 21% VAT rate
V3255-16
Sales of handcrafted leather goods subject to standard VAT rate and direct estimation for Income Tax
V0093-15
Leasing of a business is subject to Corporation Tax withholding and the standard 21% VAT rate
V3287-14
Sublessor of commercial premises must apply IRPF withholding and issue VAT invoices to sublessee
V2628-14
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