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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Foreign private research grants not exempt from IRPF
V5326-26
VAT exemption in training requires authorised centre and inclusion in official study programme
V5087-26
Training services may be VAT exempt if subjective and objective requirements are met
V2957-23
Combined agricultural insurance policies covering Plan de Seguros Agrarios risks are exempt
V0564-23
Considerations for water, sewerage, and waste services are non-tax patrimonial benefits and are subject to VAT if provided through differentiated personification or indirect management
V2414-22
Foreign private entity research scholarships not tax-exempt without specific requirements
V0373-22
English classes may be VAT exempt if provided as part of a curriculum
V3493-20
Private practitioners cannot apply zero-rate VAT to the purchase of medical supplies
V2650-20
0% VAT rate does not apply to medical supplies purchased by speech therapists
V2077-20
0% VAT rate on medical supplies applies to public law entities, clinics, hospitals and social organisations
V2079-20
Training courses provided by professional associations are subject to VAT, unless exemption requirements are met
V1040-19
Federation fees cannot be deducted as professional association dues for Income Tax purposes
V2786-18
Fund management services for Public Administrations are not subject to VAT if full ownership exists
V0581-18
Master's degree teaching is VAT exempt if subjects are included in official curricula
V1998-17
Recorded or automated online courses subject to 21% VAT as they do not qualify for educational service exemptions
V1510-17
US private pensions are taxable in Spain except for US citizenship-based taxation
V1535-14
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