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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 87 results.
Subcontracting property management counts as economic activity
V5058-26
El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 del IAE
V1572-26
La exención del IVA en el arrendamiento de viviendas depende del uso efectivo y no de la mera designación contractual
V1466-26
DGT does not comment on whether an Excel file meets the requirement of separate accounting by property
V5009-26
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Rental of homes via outsourcing constitutes economic activity
V0551-26
Renting out properties requires IAE registration and tax withholdings
V0410-26
Renting of homes exempt from VAT, but intermediation taxed at 21%
V2182-25
The leasing of residential property without hotel services may be exempt from VAT
V2183-25
Renting homes without hotel services is VAT-exempt, but intermediation is taxed at 21%
V2181-25
V2176-25
Requirements for the contribution of a business line to qualify for the tax neutrality regime
V2022-25
Requirements for the special rental regime: economic activity and VAT type
V1826-25
Rental of homes with mandatory hotel services subject to 10% VAT
V1735-25
Rentals of apartments without hotel services are VAT-exempt
V1340-25
Rent of homes with hospitality services subject to VAT, otherwise exempt
V0739-25
Holiday property rentals with hotel services are VAT taxable and deduction rights preserved
V0261-25
Rental of housing to a co-housing entity subject to VAT if it charges members
V0253-25
Housing leases by a cooperative are VAT exempt if they do not include hotel services
V2337-24
SOCIMI dividends do not qualify for housing rental tax relief
V1857-24
Renting out property may be classified as mobile capital income
V1504-24
Registration in the IAE is required for tourist accommodation rentals, even if another activity is already registered
V1282-24
Seasonal rentals with hotel-style services are subject to 10% VAT
V1099-24
VAT on mediation services for residential property rentals is taxed at 21%
V0889-24
Self-managed residential leasing is subject to VAT and does not qualify for the subletting exemption
V0019-24
Fiscal neutrality regime applicable to asset contributions if conditions met
V0027-24
Residential leasing is exempt from VAT if no hotel-style services are provided
V2187-23
Residential leases may be VAT exempt if used exclusively as the tenant's residence
V2019-23
Leasing residential property to a foundation is VAT exempt if end users are specified in the contract
V1310-23
It is possible to renounce the exemption on the second delivery of buildings if the buyer is a business with deduction rights
V0331-23
Properties used as offices or under construction do not count as assets for the residential leasing regime
V0102-23
Leasing of accommodation with hotel-style services subject to 10% reduced VAT rate
V0004-23
Renting of homes may be VAT-exempt if no hotel industry services are provided
V2608-22
Rent of homes may be VAT-exempt if no hotel services are provided
V1362-22
Subletting accommodation to students with additional services is subject to VAT (10% or 21%)
V1095-22
Leasing of residential or holiday properties is exempt from VAT if no hotel services are provided
V0625-22
Residential leasing is exempt from VAT if hospitality services are provided by a third party
V0170-22
Leasing of housing for social programmes may be VAT exempt if the end user is identified in the contract
V3110-21
Leasing of accommodation with hospitality services subject to 10% VAT and allows for input tax deduction under certain conditions
V2899-21
Companies may qualify for the special residential leasing regime if they meet LIS requirements
V2685-21
Rent of holiday homes with hospitality services subject to 10% VAT
V2661-21
Weekly cleaning in residential leases classified as hotel service, subject to 10% VAT
V2457-21
Full-time employment contract required for residential leasing to qualify as an economic activity
V2401-21
Special housing rental regime requires employing at least one full-time staff member
V1997-21
Leasing of housing for social inclusion programmes may be VAT exempt if the entity manages public housing support programmes
V0720-21
Leasing of accommodation with hospitality services is subject to 10% VAT
V0008-21
Holiday home rentals are VAT exempt if they do not include hotel-like services
V0009-21
Reduced 10% VAT rate applies to residential leases with hotel-style services
V3588-20
Short-term residential leases are VAT exempt if no hotel-like services are provided
V3585-20
Leasing of tourist apartments for exploitation is subject to VAT
V3390-20
At least one full-time employee required for residential leasing to qualify as an economic activity
V2747-20
Total demergers may qualify for tax neutrality if valid economic reasons exist
V2668-20
Small-scale companies may opt for the residential leasing regime if requirements are met
V2637-20
Letting properties for vacation use without hotel services is taxed as movable capital income
V2316-20
Opting for the special residential leasing regime requires compliance with specific requirements
V2169-20
It is not possible to waive VAT exemption when purchasing buildings for exempt leasing
V1980-20
Two part-time employees do not satisfy the economic activity requirement
V1188-20
Leasing residential property to an association for onward transfer to third parties is subject to VAT if the end user is not specified in the contract
V0452-20
La exención de IVA en el arrendamiento de viviendas depende del uso final del inmueble
V0291-20
Leasing residential property to a local council for free transfer to families at risk of social exclusion is VAT exempt
V3361-19
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