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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision
V5427-26
Accommodation, catering and golf are separate services with distinct tax rates
V5401-26
Holiday accommodation sales by a Canary Islands entity not subject to VAT if no permanent establishment
V5402-26
Room and facility amortisation not applicable where continuous availability is intrinsic to hotel services
V5247-26
Travel agencies' special regime applies to packages including transport, accommodation and entertainment
V5235-26
Football camps taxed at 10% or 21% VAT depending on nature
V5217-26
Renting property to a company is subject to VAT; owner must issue invoice
V5173-26
Autonomous tourism tax must be included in accommodation services VAT base
V5153-26
IAE for non-hotel tourist accommodations calculated by number of beds and property surface
V5142-26
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
The rental of housing for tourist use is classified under group 685 of the IAE, even if the holder is exempt from the tax
V1494-26
Inversion of the passive party applies to accommodation intermediation services from non-established entities
V1407-26
NIF required for accommodation invoices unless simplified and under €400
V0950-26
Portuguese accommodation, catering and transport not subject to Spanish VAT
V0879-26
Business event organisation deemed a unique service exempt from VAT
V0802-26
Tourist accommodations in Catalonia: 3 months to adapt fees and management records
BOE-A-2026-6642
VAT deduction for sponsorship costs: full deduction for exclusive expenses, prorated for shared ones
V0641-26
Galicia's tourist stay tax must be included in VAT base
V0507-26
Consumers in areas affected by storm Leonardo: 30 days to access essential accommodation services
BOE-A-2026-3804
Travel agency regime applies to training programmes with accommodation or transport
V0321-26
Holiday accommodation with complementary services may constitute an economic activity for exemption from Wealth Tax
V2444-25
Self-hosted accommodation services exempt from Digital Services Tax
V1996-25
Application of the special regime for travel agencies for accommodation, transport, and guide services contracted from third parties in one's own name
V1762-25
La materialización de la RIB en inmuebles para alojamiento de empleados requiere cumplir con las condiciones de afectación de la DA 70
V1594-25
Sujeción al IVA de los servicios de alojamiento y manutención prestados por federaciones deportivas
V1424-25
Transport service is a separate provision and must be taxed at 10% VAT
V0592-25
Travel allowances not exempt under meal rules without employment relationship
V0314-25
Rental of tourist properties must be taxed as non-hotel tourism accommodation
V0309-25
Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime
V2608-24
Comprehensive sports programmes may be exempt from VAT if the recipient is a non-resident entrepreneur without a base in Spain
V1940-24
Language courses may be VAT exempt if requirements are met, but academy-provided accommodation is subject to travel agency tax regime
V1646-24
Customer Tax ID not mandatory on simplified invoices unless requested
V1570-24
Tourist accommodation is classified as lodging services regardless of additional services provided
V1551-24
Registration in the IAE is required for tourist accommodation rentals, even if another activity is already registered
V1282-24
Allowances for transport, subsistence, and accommodation in vocational training are subject to Income Tax
V1176-24
Accommodation and catering services are not subject to the travel agency regime if they are ancillary to training
V0898-24
Monument access, guided tours and transfers taxed at 21% when provided on own account
V0070-24
Equine therapy, accommodation, and catering services subject to different VAT rates
V2905-23
Crane services are subject to VAT under the reverse charge mechanism and accommodation is not subject to VAT
V2887-23
The 600 euro award for academic merit is taxed as employment income and is not exempt
V2863-23
Guided tour services without transport or accommodation subject to general VAT regime
V2691-23
VAT on accommodation and maintenance can be deducted if expenses are deductible under Corporate Tax
V2023-23
Residential leases may be VAT exempt if used exclusively as the tenant's residence
V2019-23
Temporary state officials' meals and travel expenses exempt from IRPF
V1563-23
Accommodation providers must issue invoices for hospitality services, even if payment is processed via a platform
V1397-23
Tourist housing and rural land rentals must be classified under IAE groups 685 and 862
V0838-23
Organising sports camps for foreign companies may be exempt from VAT under place of supply rules
V0623-23
Accommodation, catering and cleaning services are not VAT exempt and are subject to 10% tax
V0560-23
Obligation to issue invoices for amounts received as accommodation reservations
V0141-23
Tourist stay tax must be included in the VAT taxable amount and turnover
V0123-23
Holiday home rentals must be taxed under IAE heading 685, regardless of additional services provided
V0068-23
Property rental for tourism purposes is VAT liable and allows input tax deduction
V2536-22
Application of the special regime for travel agencies to transport or accommodation services provided in one's own name using third-party means
V2402-22
Travel and subsistence expenses for sports officials taxed as employment income if no employment relationship exists
V2358-22
Special travel agency regime does not apply unless a main transport or accommodation service is provided in one's own name
V2290-22
Providing accommodation services in one's own name may be considered online intermediation subject to tax
V2295-22
Organising an event with ancillary services may be VAT exempt if it is a cultural service provided by a social entity
V1907-22
Rental of rural property for tourism exempt from VAT and classified as real estate income
V1744-22
The 10% reduced VAT rate applies to the construction of residential buildings, regardless of whether subsequent use is free or for consideration
V1616-22
Registration in IAE for tourist rentals and VAT and partner income treatment
V1481-22
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