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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Accommodation, catering and golf are separate services with distinct tax rates
V5401-26
Football camps taxed at 10% or 21% VAT depending on nature
V5217-26
Language camps taxed at 10% or 21% VAT based on nature and location
V5216-26
El arrendamiento de embarcaciones de recreo a largo plazo puede estar sujeto al IVA si se pone en posesión en España
V1682-26
Tratamiento del IVA en servicios de arrendamiento de embarcaciones y experiencias náuticas a empresarios de la UE
V1476-26
Multidisciplinary centre services must be taxed separately by nature and purpose
V1429-26
Tratamiento del IVA en la repercusión de suministros pagados en nombre propio
V1433-25
Special travel agency regime does not apply if no main transport or accommodation service is provided
V0998-25
Tratamiento del IVA en la adquisición de edificaciones con servicios de gestión de mobiliario y retención de precio para cancelación de hipoteca
V0554-25
The VAT treatment of museum visits by a football club depends on the legal nature of the entity
V0092-25
Rental of housing with laundry and maintenance subject to 10% VAT
V2609-22
Training and accommodation programmes may be subject to travel agency regime
V2362-20
La sujeción al IVA de la cesión de uso de un inmueble depende de su naturaleza (dominial o patrimonial) y del título jurídico utilizado
V2526-19
Office space and commercial advisory services may be subject to VAT
V2096-18
Subject passive investment applies to the whole unit if console and accessories form a functional unit
V1276-17
La inversión del sujeto pasivo se aplica a conjuntos indivisibles que incluyan tabletas digitales bajo condiciones específicas
V3042-15
Services for fair organisation provided to Spanish entrepreneurs are taxable in Spain from 1 January 2011
V3016-14
Fair organisation services located by recipient rule from 2011
V0609-11
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