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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
10% VAT for rehabilitation requires building to be habitable
V5418-26
Improvements contracted directly with constructor subject to 21% VAT
V5419-26
10% VAT applies to delivery of general regime public protection property
V5420-26
Reduced 10% VAT applies to key-handover home construction by private promoters
V5416-26
Lease of furnished homes with cleaning and dining services subject to 10% VAT
V5415-26
Creation of usufructs with cleaning and assistance subject to 10% VAT if property is furnished
V5413-26
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Council compensation for waste management subject to 10% VAT
V5410-26
Water distribution and hydraulic infrastructure works by irrigation communities are subject to VAT
V5405-26
10% VAT applies to prefabricated homes permanently attached to land
V5259-26
New entities may apply 15% reduced rate if criteria met and not part of a group
V5236-26
10% VAT rate applies to wood deliveries for fuel or chip, briquette or pellet production
V5242-26
IVA must be repaid if a reduced-rate vehicle is sold before four years
V5220-26
General VAT rate of 21% applies to elevator repair works in office and commercial buildings
V5196-26
Sausage cutting service taxed at 10% VAT as accessory to product delivery
V5201-26
Daycare services taxed at 10% VAT if classified as social assistance but fail exemption criteria
V5193-26
Reduced 10% rate applicable for delivery of sculptural ceramics as art objects
V5170-26
10% VAT on construction or renovation not necessarily requiring habitability certificate
V5174-26
Periodic garden maintenance taxed at 21% IVA; renovations at 10% if conditions met
V5171-26
Mandatory school transport exempt from VAT; optional subject to 10% reduced rate
V5162-26
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
VAT rate for garage works may be 10% or 21% depending on building use and material costs
V5098-26
10% reduced VAT applies to rehabilitation of buildings mainly used for housing
V5100-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Admin contributions for school transport exempt from VAT
V5054-26
Public contributions for school transport exempt from VAT do not require invoicing
V5051-26
Cannot apply 15% reduced rate if no economic activity is carried out
V5049-26
El tratamiento del IVA depende de si el vendedor está acogido al régimen especial de agricultura
V1608-26
Application of the reduced rate of 10% to residential renovation works via direct contract between developer and contractor
V1483-26
10% VAT rate applies to stone bank rehabilitation if necessary for agricultural operation
V1490-26
El tipo impositivo aplicable al material educativo electrónico depende de si califica como libro, periódico o revista
V1469-26
10% VAT rate applicable for rehabilitation or renovation works under specific conditions
V1465-26
Heating supply subject to 21% VAT, except when billed as natural gas delivery
V1480-26
10% reduced VAT applicable for energy efficiency home renovations if criteria met
V1485-26
Sexual therapy and counselling services taxed at 21% or 10% depending on nature
V1489-26
Irrigation and hydraulic infrastructure services taxed at standard VAT rate
V1498-26
Reduced 10% VAT applies to housing construction and integrated elements, not pools
V1461-26
Requirements for applying the 4% VAT reduced rate on vehicle purchases
V1452-26
IVA rate of 21% applies to art sales unless society is the legal author
V1432-26
10% VAT rate applies to services of artists and technicians provided to theatre and music event organisers
V1434-26
10% VAT reduced rate applies to liquid petroleum gas supply
V1391-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Public contributions for school transport are exempt from VAT
V1366-26
Public contributions for school transport are not VAT subject operations
V1368-26
Transport services within a UTE are subject to VAT
V1362-26
Transport of people with disabilities exempt from VAT if vehicles have permanent structural adaptations
V1364-26
2% tax rate applicable to foreign workers on fixed or fixed-terminated contracts
V1338-26
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
Musical performances may be VAT-exempt if cultural entity is a social private cultural establishment
V1221-26
10% VAT rate applies to bathroom support items
V1223-26
New entities may apply 15% reduced tax rate if conditions met
V1114-26
10% VAT applies to health products if classified as dietary supplements
V1120-26
10% VAT rate applicable for energy retrofitting of homes meeting quality and quantity criteria
V1013-26
10% VAT applies to wood waste for fuel or pellet production
V1015-26
Reduced 10% VAT applies to self-use residential construction
V1007-26
Reduced 15% tax rate not applicable for newly formed entities in a commercial group
V0979-26
4% VAT applies to official protection homes under certain conditions
V0956-26
Educational re-education services may be VAT-exempt
V0885-26
DJ services may be subject to 10% VAT when provided to a musical event organizer
V0880-26
Public funding for school transport exempt from VAT
V0840-26
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