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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
To claim the 4% VAT on vehicle purchase, prior recognition from AEAT is required
V5106-26
VAT rate for garage works may be 10% or 21% depending on building use and material costs
V5098-26
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
10% VAT rate for repair works requires materials cost not to exceed 40% of taxable base
V0860-26
Audiobooks may qualify for 4% VAT reduced rate if considered books
V0642-26
Reduced 10% VAT applies to parcel enclosure in housing autopromotion
V0338-26
Hats for oncology patients subject to 21% VAT
V0317-26
Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles
V0314-26
Possibility of applying reduced VAT rate to repairs in a granary if considered a dwelling annex
V1773-25
Ownership or registration at the disabled person's residence is not a prerequisite for the 4% VAT rate
V1492-25
La aplicación del tipo reducido de IVA al dispositivo de asistencia auditiva depende de su calificación técnica y del cumplimiento de requisitos objetivos
V1403-25
Reduced VAT applies to self-construction; no reinvestment exemption if property not habitual
V0613-25
10% reduced VAT rate applies to garage renovation works in property communities
V0235-24
Self-publishing authors must be taxed as business activities for Income Tax and apply 4% VAT
V2517-22
Sale of an original artwork by its author is subject to the reduced VAT rate of 10% if legal requirements are met
V0821-21
Requirements for reduced VAT (4%) and IEDMT exemption on vehicles for people with disability
V1016-20
VAT on author talks and workshops depends on whether subject matter is in the school curriculum or if it is storytelling
V0308-20
El tipo de IVA será del 21% para obras de adaptación de local a vivienda realizadas por una entidad mercantil
V1213-19
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