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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
VAT exemption in training requires authorised centre and inclusion in official study programme
V5087-26
Se aplica el tipo reducido del 4% a las harinas que puedan utilizarse en la elaboración de cualquier tipo de pan
V1308-25
No VAT liability in pilot data exchange without consideration; prior costs deductible if intention to use is proven
V0822-25
Special bread will be taxed at the reduced 4% rate after Supreme Court ruling
V0282-25
4% reduced VAT applies to common and special bread after Supreme Court ruling
V0283-25
V0280-25
IVA deduction possible for prior renovations if economic activity intent proven
V3172-23
It is possible to deduct input VAT before generating income if the intention to carry out business activity is proven
V2346-22
VAT paid prior to the commencement of economic activity may be deductible if there is an intention to allocate the goods to said activity
V2348-22
IVA deductions allowed for expenses before starting business if professional intent proven
V0485-22
IVA not deductible for administrator and lawyer fees if services relate to exempt activity
V1469-20
La condición de empresario y el derecho a la deducción del IVA dependen de la afectación a actividades empresariales sujetas
V2999-19
Posibilidad de deducir el IVA soportado antes del inicio de la actividad bajo condiciones específicas
V1328-19
Es posible deducir el IVA de las adquisiciones realizadas con la intención de iniciar una actividad empresarial
V2949-18
Derecho a la deducción del IVA en gastos previos al inicio de la actividad económica
V2841-18
Persistencia del derecho a la deducción del IVA tras la adquisición de bienes destinados a la actividad empresarial
V1312-18
Derecho a la deducción del IVA en inversiones realizadas antes del inicio de la actividad económica
V1118-16
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