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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Firms with forestry workers to meet new Social Security contribution rules by March
BOE-A-2026-4668
Obligación de expedir factura en servicios sanitarios y requisitos de contenido
V0968-25
Objective estimation cannot be applied in a new activity during exclusion period
V0514-25
VAT exemption for psychology and logopedics services requires medical purpose
V1136-22
Medical, psychological, physiotherapy and nutrition services via video consultation may be VAT exempt
V0601-22
Medical services in care homes may be itemised to apply VAT exemption
V2346-20
Health services exempt from VAT; personal training and pilates taxed at 21%
V2257-20
Electricity sales by an autonomous body are subject to VAT and do not qualify for healthcare service exemptions
V0584-20
Healthcare services provided by a mediation platform are VAT exempt if acting in their own name
V2636-19
Obligation to file Form 390 depends on whether only exempt operations or VAT-taxable operations are carried out
V0236-19
Healthcare services provided in one's own name are VAT exempt, unlike premises rental
V2214-18
Single invoice permitted by itemising taxable and exempt service bases
V1591-18
Clinical trials are subject to VAT, while healthcare services are exempt if specific requirements are met
V0996-18
It is mandatory to maintain the register of invoices received even if the activity is exempt from VAT
V1588-17
Animal-assisted therapy services taxed at 21% VAT, unless classified as social assistance at 10%
V1531-17
Healthcare mediation services are not VAT exempt when acting on behalf of others
V4935-16
Diagnostic, preventive and treatment healthcare services are VAT exempt even when invoiced through a company
V3955-16
Rental of apartments for disabled persons is VAT exempt if no hotel services are included
V3959-16
Las sociedades civiles con objeto mercantil y personalidad jurídica fiscal tributan en Impuesto sobre Sociedades
V1316-16
Corporate mergers may qualify for special tax regime if valid economic reasons exist
V2145-14
Rehabilitation healthcare services are VAT exempt, but accommodation and transport are not
V0939-14
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