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Actividad Empresarial — evolución doctrinal DGT
evolution::actividad-empresarial
Music associations exempt from VAT if social entity requirements met
V5421-26
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Energy savings transfer by a property owners’ association is VAT-exempt
V5425-26
Council compensation for waste management subject to 10% VAT
V5410-26
Sale of a vehicle used in business activity is subject to VAT based on its business-related proportion
V5404-26
Music folk workshops may be exempt from VAT if educational or cultural
V5222-26
Rental of property for exclusive residential use exempt from VAT
V5199-26
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
Sale of parking spaces from municipal land subject to VAT but exempt
V5160-26
V5161-26
Training by a Chamber of Commerce exempt from VAT only if curriculum is part of a study plan
V1685-26
Mindfulness and natural techniques subject to VAT except for private lessons in official subjects
V1688-26
Condición de empresario y sujeción al IVA en asociaciones que realizan actividades de distribución de bienes a sus socios
V5071-26
Epígrafe 967.2 allows Pilates courses within an enterprise, maintaining objective estimation
V1610-26
Driving instruction as a self-employed activity excludes objective estimation
V1548-26
La exención del IVA en el arrendamiento de viviendas depende del uso efectivo y no de la mera designación contractual
V1466-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
VAT deductibility of vehicle expenses depends on their application to business activity
V1450-26
Membership fees may be exempt from VAT under specific conditions
V1408-26
Transport services within a UTE are subject to VAT
V1362-26
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
Personal trainers with corporate structure must pay corporate activity tax
V1288-26
Musical performances may be VAT-exempt if cultural entity is a social private cultural establishment
V1221-26
Private wealth management does not affect VAT deduction prorata
V1103-26
VAT exemption for foundation services depends on whether they qualify as social assistance, education or cultural activities
V1054-26
No applies to any business sector or activity
BOE-A-2026-10027
Metallic structure fabrication with associated installation falls under heading 314.2
V1017-26
Training courses exempt from VAT only if part of an official study programme
V0882-26
Beauty salon operation requires tax registration under heading 972.2
V0873-26
Licensing of hotel room use subject to general VAT
V0829-26
Property intermediation without own risk must be taxed under IAE section 834
V0810-26
Global subsidies not VAT liable if not price-linked
V0799-26
Technical and auxiliary music event services taxed at 10% VAT when provided to organisers
V0803-26
IAE tariff heading 654.1 allows sale of motorcycles and specific protective accessories
V0793-26
Online merchandise sales by political parties are subject to VAT
V0775-26
Theatre teaching may be exempt from VAT depending on whether delivered as a professional or by an educational entity
V0781-26
Es posible deducir el IVA de un vehículo adquirido antes de iniciar la actividad de autoescuela bajo ciertas condiciones
V0701-26
Swimming pool and swimming courses services taxed at 21% VAT, except where exempt
V0671-26
Professional poker player only carries out economic activity under IAE if managing third-party funds
V0661-26
Awarded Grand Cross of Civil Merit for Antonio Sánchez-Benedito Gaspar
BOE-A-2026-6375
Hotel charging points may be considered complementary services under certain conditions
V0593-26
Sole proprietors under simplified direct estimation need not register books in Commercial Registry
V0587-26
Literary analysis deemed professional activity under IAE
V0530-26
Assignment of a rental contract not subject to VAT if not part of business activity
V0427-26
Dog breeding and sale may be subject to IAE if considered independent livestock farming
V0412-26
Societies holding assets for sole owner's use are not entrepreneurs and exempt from VAT
V0403-26
Dance classes exempt from VAT if part of an official curriculum
V0395-26
Dance classes exempt from VAT depend on whether activity is professional or commercial
V0387-26
Sale of municipal land subject to VAT, not exempt
V0393-26
Travel advice and support service classified as professional activity
V0379-26
IAE registration depends on whether activity is carried out individually or through an enterprise
V0381-26
Vape sales classification in IAE depends on wholesale or retail trade
V0350-26
Latin, modern and urban dance teaching not exempt from VAT
V0293-26
Educational advisory and training services not exempt from VAT
V0322-26
Self-employed psychologist must register in IAE Section Two
V0315-26
Professional representation in notarial procedures taxed under IAE section 799
V0307-26
VAT exemption for teaching services depends on professional or business activity
V0274-26
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