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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Rental income in property communities attributed to co-owners
V1798-25
Renovation works without rehabilitation status subject to 21% VAT unless renewal requirements are met
V2320-24
10% VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base
V2311-24
VAT on masonry works may be deductible if they constitute a distinct sector with a right to deduction
V0289-23
Manipulating tiles to install windows does not require a new tax heading if part of the installation
V0015-23
Heading 699 cannot be used for home repairs if they have their own classification in the Tariff Schedules
V2381-21
10% reduced VAT rate applies to renovation works if material costs do not exceed 40% of the taxable base
V1881-21
Services of a partner to the company are deemed income from work for IRPF and VAT liability depends on independence
V1652-21
Difficulty in claiming VAT and IRPF for a quad: must prove use in business, no 50% presumption applies
V1613-21
Multiple IAE headings required when performing various maintenance and service activities
V1063-21
10% reduced VAT rate applies to renovation works if materials do not exceed 40% of the taxable base
V1043-20
V0474-20
Dissolution of a joint ownership community may be exempt from VAT if an autonomous economic unit is transferred
V2835-19
Administrator's remuneration and masonry services deemed income from work
V0178-18
Civil companies with commercial purpose and fiscal legal personality are subject to Corporate Tax
V2764-17
Civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax
V2760-17
Civil companies with commercial purposes and legal personality are subject to Corporate Tax
V2735-17
Joint ownerships are taxed via income attribution rather than Corporation Tax
V4422-16
Civil companies with commercial purpose and legal personality shall pay Corporate Tax
V3525-16
V3135-16
Non-legal entity joint ownerships with commercial purposes taxed via income attribution
V2801-16
Joint ownerships are taxed via income attribution, unless deemed civil companies with legal personality and commercial purpose
V0664-16
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