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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 38 results.
Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision
V5427-26
Intermediation services may be VAT-exempt for overseas exports
V5261-26
Rental property intermediation subject to 21% VAT in Spain
V5090-26
La actividad de una plataforma en Melilla queda fuera del ámbito del IVA y sujeta al IPSI
V1474-26
Digital game sales via platform deemed electronic service
V0881-26
Metallic prizes from professional horse societies are subject to VAT
V2306-25
Analysis of VAT liability in the organization of events for non-resident clients
V1756-25
The organization of sporting events may be considered a single service and its VAT liability will depend on the rules of location
V1653-25
Travel agencies may claim partial VAT exemption for services outside the Community
V1119-25
Services rendered abroad may be subject to VAT or not depending on their nature and location
V0884-25
Conference organisation may be VAT subject or exempt depending on event nature and recipient
V0871-25
Services provided to a professional in Ceuta are exempt from VAT but subject to IPSI at 4%
V0823-25
No VAT should be charged on industrial design services supplied to a Brazilian company
V1618-24
Legal services to individuals outside EU not VAT liable, except where effective use or exploitation occurs in Spain
V1094-24
Technical services on Peninsula property subject to VAT
V2277-23
No permanent establishment if no adequate human, technical or physical facilities in Spain
V1618-22
A sporting event for a non-EU client may be exempt from VAT
V0642-22
V0367-22
Applicability of consignment sales regime for acquisition of foreign group goods
V0309-22
Technical support services to a Swiss company not subject to Spanish VAT
V2483-21
Losses, theft or destruction of consignment goods not taxable if minor and no economic counterpart
V1578-21
Ferry ticket intermediation subject to VAT if carrier is based in Spain
V1320-21
Dropshipping activity does not generate VAT-liable operations in Spain
V0491-21
Tratamiento del IVA en las subvenciones de capital otorgadas por Administraciones Públicas para la gestión de servicios públicos
V3119-20
No permanent establishment if no human or technical resources available
V1078-20
La formación de pilotos comerciales podría estar exenta de IVA bajo condiciones específicas
V3087-19
Análisis de la sujeción al IVA en la entrega de bienes desde el extranjero
V1772-19
El tratamiento del IVA en la organización de eventos deportivos para entidades sin establecimiento en España depende de las reglas de localización
V1239-19
Introduction of medicines from Canary Islands constitutes importation
V1053-19
Dubbing of films to an entrepreneur outside the Community is not subject to VAT if the recipient does not have a registered office in Spain
V0755-19
Tratamiento del IVA en ventas de mercancías y servicios logísticos de una empresa sin establecimiento permanente en España
V0315-19
Furniture deliveries to a hotel in Canary Islands exempt from VAT
V1315-18
Requisitos para la existencia de un establecimiento permanente en el ámbito del IVA
V5126-16
Los servicios de oficina de representación prestados por un abogado alemán a una sociedad en Canarias no están sujetos al IVA en España
V4646-16
Los servicios de guía turística prestados a empresarios no establecidos en España no están sujetos al IVA
V3809-16
Services for fair organisation provided to Spanish entrepreneurs are taxable in Spain from 1 January 2011
V3016-14
Use of third-party facilities for unloading and storage does not constitute a permanent establishment
V2422-14
Services related to foreign real estate not subject to Spanish VAT
V0305-14
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