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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
Improvements contracted directly with constructor subject to 21% VAT
V5419-26
Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
A packaging processor not manufacturing, importing or intracommunity acquiring is not liable to self-declare plastic single-use packaging tax
V1436-26
Only deductions allowed for amounts actually paid by the buyer after acquisition
V0964-26
Payment of rehabilitation costs assumed by hotel buyer subject to VAT
V0636-26
Full spin-off may qualify for fiscal neutrality if not fraudulent
V0616-26
It is possible to renounce VAT exemption on the purchase of already leased commercial premises
V0404-26
IVA in property swap cannot be included in acquisition value
V0104-26
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Transfer of a building for rehabilitation is subject to VAT if the buyer carries out renovation works
V1775-25
Posibilidad de renunciar a la exención en la transmisión de locales si el adquirente tiene derecho a la deducción
V1630-25
The supply of a building may be subject to and exempt from VAT or allow for the waiver of exemption
V1495-25
El dispositivo de asistencia auditiva en montura de gafas tributará al 10% o al 4% según la discapacidad del adquirente
V1401-25
El dispositivo de asistencia auditiva en monturas de gafas tributa al 10% o al 4% según la discapacidad del adquirente
V1403-25
Se aplica el tipo del 4% de IVA a prótesis, ortesis e implantes internos para personas con discapacidad
V1349-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Distributor must charge VAT on e-cigarette liquids to buyers
V1310-25
El adquirente de un inmueble puede responder subsidiariamente por las deudas de IBI pendientes
V0855-25
Deliveries of goods may be VAT-exempt if intracommunity transport conditions are met
V0643-25
El importe del IBI que el adquirente debe abonar al vendedor forma parte de la base imponible del IVA de la transmisión
V0558-25
Notarial act for immovable registration is subject to document acts tax
V0262-25
Buyer's disability does not entitle him to 4% VAT on property purchase
V0038-25
Requirements for eligibility for the tax neutrality regime in merger operations
V0032-25
Transfer of rural land with irrigation shed to REAGP buyer: exempt from VAT, no renunciation possible, subject to ITP
V2273-24
La transmisión de edificaciones puede estar sujeta al IVA si el adquirente realiza obras de rehabilitación
V3062-23
Possibility of applying amortisation freedom to ongoing investments in a liquefaction plant
V2036-23
Exchange regime applicable if voting rights majority obtained
V1776-23
Buyer can prove no value increase in IIVTNU using seller's ISD declared value
V1699-23
V1519-23
Voting majority allows special share exchange regime
V1388-23
It is possible to renounce the exemption on the second delivery of buildings if the buyer is a business with deduction rights
V0331-23
El adquirente es el sujeto pasivo del IVA en la entrega de inmuebles realizada en un proceso concursal, incluida la fase de convenio
V1885-22
I+D+i deductions not declared in 2010-2018: cannot be claimed in uns prescribed periods if generation periods are already prescribed
V1511-22
Application of passive investor rule in transfer of buildable land by debt extinguishment
V0650-22
Maritime supplies and services subject to VAT if buyer is owner, not operator
V0540-22
No inversion of passive party in purchase of mortgaged property if buyer is not a businessperson
V3236-21
Buyer is VAT recipient when purchasing land with mortgage for mortgage cancellation
V2678-21
Application of passive investment requires buyer to have deduction right
V1468-21
Value exchange regime may apply under LIS if economic grounds exist
V1351-21
Purchase of a building for professional activity may be subject to VAT by renouncing exemption
V0430-21
Exchange regime may apply if voting rights and LIS Article 80 conditions are met
V1121-20
Loan interest not part of property acquisition value
V1009-20
La entrega de un vehículo no está exenta de IVA si el transporte es realizado por el adquirente con posterioridad a la compra
V2677-19
Property transfer may be subject to VAT by renouncing exemption
V2279-19
Requirements for special share exchange regime: voting majority, residency and valid economic reasons
V2131-19
Exchange regime possible with voting majority and LIS requirements
V2002-19
Exchange regime applicable if LIS requirements and valid economic reasons met
V1902-19
La sujeción o exención de IVA en entregas de bienes con transporte intracomunitario depende de la vinculación del transporte y la condición del adquirente
V1883-19
La aplicación de la inversión del sujeto pasivo en la entrega de un solar requiere que el adquirente sea empresario o profesional
V2315-18
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
Possibility of applying special share exchange regime under legal compliance and valid economic motives
V2899-17
Procede la inversión del sujeto pasivo si el adquirente asume la obligación de extinguir la deuda garantizada
V2005-17
Requirements for applying the special share exchange regime under the LIS
V1851-17
El adquirente es el sujeto pasivo y debe declarar el IVA si se aplica la inversión del sujeto pasivo
V1678-17
Exchange regime applicable if voting rights and economic motives met
V5294-16
Tratamiento de la minoración de la diferencia de fusión por bases imponibles negativas
V5103-16
Renunciation of VAT exemption possible in commercial property transfer
V1360-16
Inversion of the passive party applies to silver powder, crude and semi-milled deliveries
V0918-16
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