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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Deductibility of VAT on sports tournament organisation costs
V5250-26
Sujeción al IVA en arrendamientos de comunidades de bienes y servicios de plataformas de intermediación
V1687-26
Withdrawal of emergency accessibility amendments: 30-day implementation period
BOE-A-2026-4669
Group entity property transfer: taxable base and linear imputation
V2367-25
Fuel station operator must pay VAT on wholesale fuel supply
V2278-25
Amazon Vine reviews are subject to VAT if carried out with the intention of intervening in the market
V2161-25
Base imponible in advanced group regime calculated on cost of goods and services with VAT
V1746-25
Property owners' associations can deduct VAT on commercial rental expenses
V1696-25
Non-profit entity creating ethnography museum: IVA exemption if social character requirements met
V2341-24
It is possible to deduct input VAT before generating income if the intention to carry out business activity is proven
V2346-22
Acquisitions outside business activities imputed by obligation recognition date
V2013-21
Travel agencies cannot deduct VAT on tourist guide services benefiting the traveller
V3646-20
La base imponible de las operaciones intragrupo se constituye por el coste de los bienes y servicios por los que se haya soportado el IVA
V1862-20
Obligación de declarar en el modelo 347 las operaciones de bienes y servicios que superen los 3.005,06 €
V2517-17
Requisitos para la deducción del IVA en adquisiciones de bienes y servicios según la Ley del IVA
V2326-17
Requisitos para la deducción del IVA en bienes y servicios afectos a la actividad económica
V2452-16
Las Administraciones Públicas pueden deducir el IVA proporcional de bienes y servicios si realizan actividades empresariales sujetas al impuesto
V4110-15
Tratamiento del IVA en bienes y servicios vinculados al régimen de perfeccionamiento activo
V2557-15
Obligation to declare acquisitions and subsidies in social entities
V2246-15
Obligación de las entidades de carácter social de declarar adquisiciones y subvenciones en la declaración anual
V2197-15
Religious sisters' purchases for social assistance not to be declared in annual third-party operations statement
V1578-15
Social entities must file form 347 for non-exempt acquisitions
V0572-15
Canarian company's peninsula deliveries subject to VAT
V1908-14
Social entities must file annual declaration of third-party operations for 2014
V1654-14
Only VAT on taxable activities is deductible
V1600-14
Deliveries of goods and services outside Spain are exempt from Spanish VAT
V0971-14
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