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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Microloan lead generation may be VAT-exempt if active mediation
V0753-26
Obligation to register with IAE and pay VAT for web design and consultancy activities
V1453-25
Financial mediation may be VAT-exempt if provider acts as a third party adding value
V1351-25
Output VAT on commercial premises rental is excluded from IRPF gross income
V0530-23
Sporadic self-taught course teaching is subject to IAE and VAT, but may be treated as employment income for IRPF purposes
V1473-22
Only revenue from electricity supply may be included for the local public domain use fee
V1532-21
Simplified VAT scheme applicable to other coffee shop and bar activities
V0158-21
VAT and Transfer Tax may be included as part of the acquisition value of a plot of land sold
V3685-20
VAT exemption for financial mediation requires information analysis or filtering
V3032-20
Form 591: Total amount of payments made must exclude VAT
V2872-19
Financial intermediation may be VAT exempt if recruitment activities provide added value
V2180-19
Telephone-based financial intermediation may be VAT exempt if active mediation is performed
V2118-19
Online customer acquisition may be VAT-exempt if direct or indirect contract conclusion is possible
V1137-19
Mediation in financial and insurance products may be VAT exempt if it involves active services
V2839-18
Marketing of financial products may be VAT exempt if active mediation is performed
V0656-18
Mediation in financial and insurance products may be VAT exempt if it involves active customer acquisition or advisory services
V0474-18
Value-added services for mobile payments are not VAT exempt due to their administrative nature
V3201-16
VAT paid on the use of non-owned housing must be included in the valuation of benefits in kind
V2779-14
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