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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
The application of the prorata rule depends on the existence of differentiated sectors or mixed operations
V5432-26
Digitalisation agents' services fall under 21% VAT rate
V2597-25
A foundation may act as the controlling entity of a group of entities for VAT purposes if legal requirements are met
V2143-24
VAT return frequency depends on turnover, and deductions require taxable transactions
V0353-24
No obligation to file VAT returns if only free legal aid is provided
V0144-24
Pro rata rule must be applied when conducting activities subject to and exempt from VAT
V3063-23
Price-linked subsidies form part of the taxable base and must be included in the calculation of the deduction pro rata
V2193-23
Pro rata rule must be applied to deduct VAT when carrying out taxable and exempt activities
V1309-23
VAT on masonry works may be deductible if they constitute a distinct sector with a right to deduction
V0289-23
Rounding up allowed in dual entity deduction calculation
V0761-22
Form 303 and annual summary must be filed if conducting both taxable and exempt VAT activities
V2498-21
Irrigation communities may deduct VAT on infrastructure if used for taxable activities
V2485-21
IVA deductions allowed for a closed Dutch BV acting as a passive taxpayer
V1353-20
Income from services provided to an Irish entity counts towards the calculation of the general VAT pro rata
V0744-20
Technical assistance services in fish markets provided by a separate legal entity are not subject to VAT
V0459-20
VAT deduction on takeover bid expenses depends on whether the holding company is mixed and the proportionality of its activities
V3480-19
VAT on sheltered housing is deductible through the application of the split-sector regime
V1861-19
Application of allocation criteria and pro rata rules for dual entities with VAT-subject and VAT-exempt activities
V0518-19
Obligation to file Form 390 depends on whether only exempt operations or VAT-taxable operations are carried out
V0236-19
Obligation to submit tax returns and annual summary for taxable and exempt transactions
V2217-18
Application of VAT pro rata in mixed leases and 3% depreciation deduction for Personal Income Tax
V1502-18
IAE taxation requires two headings for parapharmacy and cosmetics, with differentiated sectors for VAT
V1101-18
Services from a public company to a Consortium may be outside the scope of VAT if provided as a personified self-managed entity
V1079-18
VAT cannot be deducted on pure holding company expenses, but is permitted via proportional allocation if other taxable activities exist
V3175-17
Foundations may deduct VAT on goods and services used for taxable activities
V2226-17
Parent associations must apply the dual entity regime for VAT deduction in taxable activities
V1717-17
Transferor may waive exemption on second delivery of buildings if transferee is entitled to deduction
V0520-17
Joint ownership sharing professional expenses is a taxable person for VAT purposes
V0475-17
Una sociedad que solo ostenta bienes para uso personal de sus socios no es empresario ni profesional para el IVA
V4891-16
VAT does not apply if the Canadian platform does not carry out taxable activities in Spain
V3022-16
Advisory services to a US company are not taxable in Spain if not used for activities in Spain
V1513-16
Associations must self-assess VAT on intra-Community services if conducting taxable activities
V3602-15
Obligation to register for IAE and VAT liability based on the nature of a cultural entity's activities
V3245-14
Only VAT on taxable activities is deductible
V1600-14
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