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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Resolución de 1 de junio de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, por la que se aprueba el modelo de contrato de arrendamiento de bienes muebles, con letras de identificación R-SCA 2026, y sus anexos, para ser utilizado por Scania Commercial Vehicles Renting, SAU.
BOE-A-2026-13543
Tratamiento fiscal del arrendamiento de cápsulas habitacionales muebles: IRPF y deducibilidad en IS
V5036-26
Lease of research complex subject to VAT; construction charges deductible under conditions
V1296-26
IVA treatment depends on whether the land contribution forms an autonomous economic unit
V0505-26
Renting pallets: deposit included in VAT base and reducible on return
V0237-26
IVA due on rehabilitation works in rental agreements due annually on 31 December
V2645-25
Rental income from Spanish property by a Mexican resident is taxable in Spain
V2526-25
Lease of land for a photovoltaic plant is VAT liable; taxpayer is the usufructuary
V2323-25
The lease of real estate by a non-resident to a company that subleases it is subject to VAT
V1435-25
The homeowners' association must charge VAT for the lease of the rooftop and may only deduct the amounts linked to that activity
V0748-25
Leasing of tourist apartments may be subject to VAT depending on the activity and services provided
V2522-23
Heirs or estate must declare VAT and issue rental invoices
V0231-23
Rental boat income taxed in Spain; no permanent establishment under VAT
V0007-23
El promotor es el sujeto pasivo del IVA en la entrega de un local de nueva construcción, salvo que concurran supuestos de inversión del sujeto pasivo
V0366-22
Rental of a rural property to a company for tourist use is subject to 21% VAT
V2584-21
Parking rental subject to 21% VAT; property income taxed as capital gains
V2139-21
Deducción del IVA en plazas de garaje según su destino previsible y regularización por cambio de destino
V1528-21
Presence of a permanent establishment depends on having sufficient human and technical resources
V0659-20
Conditions for VAT deductibility on the purchase of a computer by a community of property
V0402-20
Los arrendamientos de naves industriales por parte de los socios están sujetos a IVA
V3202-19
El arrendamiento de un local está sujeto al IVA en el territorio donde radique el inmueble y permite la deducción de cuotas si se acredita la intención de actividad empresarial
V2259-19
Deducibilidad del IVA en la adquisición de terrenos y construcción para arrendamientos sujetos y no exentos
V0940-19
Condiciones para la consideración de un establecimiento permanente mediante la explotación de inmuebles en arrendamiento
V0457-19
La existencia de un establecimiento permanente es clave para determinar el tratamiento del IVA en inmuebles arrendados
V2897-18
El arrendamiento de vivienda con garaje y trastero está exento de IVA si el destino efectivo es vivienda y se arriendan conjuntamente
V1659-18
La comunidad de bienes de dos socios puede ser sujeto pasivo del IVA en el arrendamiento de una nave industrial
V0987-18
La existencia de un establecimiento permanente requiere una estructura adecuada de medios humanos y técnicos
V2915-17
No es deducible el IVA de una embarcación adquirida para uso privado aunque posteriormente se afecte a una actividad de arrendamiento
V1782-17
El arrendamiento de viviendas con servicios de hostelería está sujeto y no exento de IVA
V0669-17
El arrendamiento de un bien inmueble se localiza en el lugar donde este radica
V1663-16
La localización del arrendamiento de maquinaria industrial depende de la condición del destinatario y de la utilización efectiva del bien
V1530-16
Tratamiento fiscal de los ingresos por alquiler de antenas en comunidades de propietarios
V2721-15
Lease of a transformer station for electricity supply is subject to VAT
V2251-15
Un propietario de fincas no residente puede ser considerado sujeto pasivo establecido en España y cumplir los requisitos para el régimen especial de la agricultura
V2576-14
Retention of IRPF required for rental of property to a community of property
V1681-14
IVA can be deducted for the purchase and costs of a commercial property intended for rental
V0909-14
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