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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 151 results.
Improvements or extensions may increase property acquisition value
V1168-26
Resolución de 21 de enero de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con Reparaciones Sedeño Ceuta, SL, para el desarrollo de estancias formativas del Instituto de Educación Secundaria Siete Colinas de Ceuta.
BOE-A-2026-2008
Repair and conservation costs do not increase property acquisition value
V1934-25
Repair and conservation costs deductible; improvements added to acquisition value
V1891-25
Improvements or extensions can be included in property acquisition value for capital gain calculation
V1664-25
Requisitos para la deducibilidad en IVA e IRPF de las reparaciones de una nave afecta a la actividad agrícola
V1616-25
No capital gain or loss if insurance payout matches repair costs
V1130-25
Garage renovation costs for a studio may be deductible for Income Tax and VAT under specific conditions
V2659-24
VAT deduction for repairs and renovations depends on economic activity impact and property nature
V1937-24
No capital gains tax if compensation for construction defects is used entirely for repairs
V1836-24
Repair and maintenance costs for rental properties are deductible if aimed at generating income
V1811-24
Improvement works increase acquisition value, whereas repairs are deductible expenses
V1787-24
Improvement or expansion works are included in the acquisition value and are not deductible as repair expenses
V1561-24
No capital gains tax due if compensation for construction defects is used entirely for repairs
V1475-24
Improvements and extensions increase acquisition value for capital gain calculation
V0972-24
Reduced 10% VAT rate applies to residential renovation or refurbishment works subject to specific requirements
V0900-24
Repair invoices must include tax address; VAT is non-deductible if leasing is exempt
V0221-24
Prior AEAT authorisation required to apply 4% reduced VAT on vehicle purchases for persons with disabilities
V2903-23
No capital gains tax applies if insurance compensation matches the cost of home repairs
V2602-23
Repairs that do not constitute an improvement cannot increase the acquisition value of the asset
V1850-23
The address to be stated on received invoices must be the tax address
V1636-23
Classification of vehicle repairs as supply of goods or provision of services depends on the supply of materials
V0862-23
Vehicle load module prorated by actual days of use; repairs do not constitute decommissioning
V0646-23
Improvement or extension works may be included in the acquisition value of a sold property
V0349-23
No capital gains tax on IRPF if compensation received matches repair costs
V0335-23
The repair of furniture upholstery must be taxed under heading 691.9 and not under 699
V0307-23
Home improvements or extensions may be added to the acquisition value for capital gains tax calculations
V0229-23
To apply VAT exemption on ship repairs, invoices must be issued to the operating community of property
V2535-22
VAT treatment for repairs depends on whether they are classified as a supply of goods or a provision of services
V2417-22
Improvement or extension works are included in the acquisition value, whereas repairs are not
V2117-22
Mortgage cancellation costs and home improvements increase acquisition value
V1777-22
Swiss parent company must treat shipments of parts or equipment as intra-Community acquisitions
V1728-22
10% reduced VAT rate applies to repair and renovation works if material costs do not exceed 40%
V1076-22
No capital gains tax applies if compensation received by a homeowners' association matches repair costs
V1025-22
Wheelchair repairs and certain spare parts subject to 21% VAT
V0757-22
10% VAT rate applies to home repairs if materials do not exceed 40% of the taxable base
V0411-22
Fiscal residence determined by physical presence or economic activities; VAT based on client status
V0399-22
Improvement or extension works are included in the acquisition value, but repairs are not
V0317-22
VAT rate for cochlear implant repairs depends on whether they are classified as supply of goods or services
V2966-21
Income tax withholding depends on the nature of the activity (professional, business, or objective estimation)
V2977-21
Registration in two separate IAE categories required for machinery repair and oil collection
V2785-21
Retail activities subject to the equivalence surcharge shall be considered a separate sector if other activities are performed
V2694-21
VAT deductibility for vehicle repairs based on business use
V2627-21
Insurance fire compensation is deemed received by borrowers even if used to settle debt
V2532-21
Heading 699 cannot be used for home repairs if they have their own classification in the Tariff Schedules
V2381-21
Gastos community, IBI and container insurance deductible in rental of habitual home
V2348-21
Non-salaried personnel module calculated based on actual hours dedicated to the activity
V2228-21
Bone regeneration equipment using electromagnetic fields subject to the standard 21% VAT rate
V2131-21
Home improvements may be added to acquisition value, and job changes could allow for reinvestment exemptions
V1079-21
Multiple IAE headings required when performing various maintenance and service activities
V1063-21
Improvements or extensions are added to the acquisition value, whereas repairs are deductible expenses
V0710-21
Home improvement works may increase the acquisition value to reduce capital gains
V0705-21
VAT on motor vehicles: 50% presumption or actual use; IRPF requires proof of exclusive use
V0377-21
Corrective invoices must be issued when the taxable amount is modified by discounts, rebates or cancellations
V3634-20
Acquisition value of a self-built property includes land and construction costs
V3380-20
Repair works are deductible, while improvements are depreciated by increasing the property value
V3257-20
Cannot deduct VAT on vehicle purchases or fuel under equivalence surcharge regime
V3134-20
Home improvements and extensions may be included in acquisition value, but not repairs
V3138-20
Improvement or extension works are included in the acquisition value and are not repair expenses
V3136-20
Renovations may increase acquisition value if deemed improvements or extensions to the property
V2971-20
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