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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Exemption from VAT depends on inclusion in official study plans
V5411-26
Training services may be exempt from VAT if taught content is part of official study plans
V5125-26
Training by a Chamber of Commerce exempt from VAT only if curriculum is part of a study plan
V1685-26
Self-employed coaches' services are subject to 21% VAT, not exempt due to sports activity
V0759-26
Travel agencies must charge VAT when selling tickets on their own behalf
V0569-25
Council housing services exempt from VAT despite being taxable
V0337-25
La exención de IVA en servicios culturales impide la deducción del impuesto soportado en las obras del museo
V1490-24
A consortium cannot benefit from tax incentives for patronage under Law 49/2002
V1118-24
Taxation of a Spanish researcher's salary in Germany depends on the university's legal status
V0160-24
Zero VAT rate on medical supplies depends on product Annex listing and recipient being a hospital or public entity
V0223-22
Zero VAT rate on medical supplies subject to objective and subjective requirements
V0004-22
Condiciones de no sujeción al IVA para servicios prestados por entidades de derecho público a su Administración dependiente
V1741-19
Las prestaciones de una sociedad mercantil de capital íntegramente público al Ayuntamiento del que depende no están sujetas al IVA
V4496-16
La condición de Administración Pública y la no sujeción al IVA de servicios prestados por entes del sector público
V4094-16
La no sujeción al IVA de los servicios prestados por un medio propio instrumental de la Administración Pública
V3065-16
Taxation of German widow's pension in Spain based on date of death
V3679-15
Public entity exempt from corporate tax and no declaration required
V1952-15
Public entities not classified as public administrations are liable to VAT on their chargeable services
V1344-15
Pensions from a public entity with industrial or commercial activity are taxed only in the resident state
V1478-14
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