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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
VAT liability for school transport services by a UTE and public contributions
V0843-26
School transport services by a UTE are VAT liable; public contributions are not
V0855-26
School transport services by a UTE are VAT liable
V0858-26
V0857-26
V0854-26
V0851-26
Las aportaciones de la Administración para servicios públicos sin distorsión de la competencia no integran la base imponible del IVA
V1619-25
Construction UTEs must be registered in group 508 or relevant rubrics
V0978-25
UTEs must be registered in group 508 only if carrying out construction activities
V0263-25
Los servicios de transporte prestados por socios a una UTE están sujetos a IVA
V2191-23
No se aplica la inversión del sujeto pasivo en servicios de apoyo a la gestión prestados a una UTE
V0656-22
La transmisión de participaciones en una UTE puede estar sujeta a IVA si aseguran el uso o disfrute de un inmueble
V3936-16
Determinación del beneficio operativo para el límite de deducibilidad de gastos financieros en el régimen de consolidación fiscal
V0353-16
La materialización de la RIC mediante inversiones en una UTE está sujeta al cumplimiento de los requisitos del artículo 27 de la Ley 19/1994
V2817-15
Companies in a temporary joint venture may opt for exemption from foreign positive income
V1410-15
Joint ventures may establish separate permanent establishments
V1408-15
UTEs may qualify for special merger or share exchange regime if meeting commercial and economic requirements
V2557-14
Award of a building from a UTE to a member is VAT liable; dissolution enjoys ITPAJD exemption
V2553-14
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