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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Navigation and vessel fees must be included in consignor's VAT base
V5414-26
Condición de empresario y sujeción al IVA en asociaciones que realizan actividades de distribución de bienes a sus socios
V5071-26
Guiding services to non-resident agencies are not subject to VAT; the treatment of tickets depends on whether they are supplied or part of the taxable base
V1495-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
Supply charges not considered invoices
V0484-26
The T-3 merchandise fee must be included in the VAT taxable base if it forms part of the consideration for the transaction
V0158-26
Return of funds for litigation expenses not considered economic income
V1856-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
Los gastos de suministros repercutidos al arrendatario se integran en la base imponible del arrendamiento
V1433-25
El impuesto sobre depósito de residuos debe integrarse en la base imponible del IVA si existe vínculo directo con la operación
V1312-25
Travel agencies must charge VAT when selling tickets on their own behalf
V0569-25
IVA deductions for electricity supplies paid on behalf of customers not allowed
V1939-24
Mercantile fee (T-3) must be included in VAT base for storage and handling services
V0859-24
Tratamiento del IVA en la refacturación de costes de seguros a filiales
V3061-23
Cession of public property use exempt from VAT
V0538-22
Maritime supplies and services subject to VAT if buyer is owner, not operator
V0540-22
Indemnizaciones and legal fees not to be declared in Model 347
V2002-21
Maintenance and vehicle subletting refactoring subject to 21% VAT
V1916-21
Transfer of university spaces to a foundation is subject to VAT
V2873-20
Posible exención del IVA en servicios de transporte hacia las Islas Canarias bajo requisitos de exportación
V2731-19
Los servicios de arbitraje de regatas están sujetos al IVA, salvo que concurran los requisitos de exención por servicios deportivos
V1699-16
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