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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 76 results.
Resolución de 14 de abril de 2026, de ICEX España Exportación e Inversiones, E.P.E., por la que se publica el Convenio con Seopan Asociación de Empresas Constructoras y Concesionarias de Infraestructuras, para la organización de una jornada técnica del sector de la construcción a celebrar en Málaga los días 23 y 24 de abril, en el marco de EIC Spring Conference & General Assembly 2026.
BOE-A-2026-9031
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica la Adenda de prórroga del Convenio de asistencia jurídica entre la Abogacía General del Estado, AENA, S.M.E., SA, AENA Desarrollo Internacional, S.M.E., SA, y AENA Sociedad Concesionaria del Aeropuerto Internacional de la Región de Murcia, S.M.E., SA.
BOE-A-2026-7994
Expenditure subsidy not subject to VAT
V0675-26
Resolución de 26 de diciembre de 2025, de la Delegación del Gobierno en las Sociedades Concesionarias de Autopistas Nacionales de Peaje, por la que se publica el Acuerdo del Consejo de Ministros de 23 de diciembre de 2025, por el que se aprueba la resolución complementaria para liquidar el contrato y determinar la responsabilidad patrimonial de la Administración del contrato de concesión administrativa para la construcción, conservación y explotación de la autopista de peaje R-4, de Madrid a Oca
BOE-A-2026-3194
Payment of an advisor by a concessionaire does not constitute a discount on the VAT taxable amount
V2412-24
Foundation managing public building undertaking rehabilitation: criteria and passive investment application
V2306-24
Municipal enterprise status determines VAT deductibility and service concession treatment
V1909-24
Municipal subsidies to offset urban transport deficits are not considered price-linked or subject to VAT
V1688-24
Income tax return not required if employment income is below €22,000 in cases of business subrogation
V1135-24
IBI recharging may be subject to VAT depending on whether it is a disbursement, independent recharging, or an ancillary expense
V1097-24
School transport services provided by partners to a joint venture are subject to VAT
V0105-24
Free school transport services provided by partners to a joint venture are subject to VAT
V0102-24
Public contributions for free school transport are not subject to VAT nor constitute consideration
V0106-24
The attribution of CAP subsidies depends on the temporal attribution criterion chosen by the taxpayer
V2222-23
A municipal grant for water infrastructure works is not subject to VAT
V2034-23
Debt collection services provided by the concessionaire to the City Council are subject to VAT
V1983-23
Compensation for the economic rebalancing of a concession is not subject to VAT if it does not constitute consideration
V1037-23
Navigation aid fee must be included in the VAT taxable base for port services
V0249-23
Grant to cover municipal swimming pool deficit is subject to VAT as part of the consideration
V0115-23
Cemetery services managed by concessionaires are non-tax public patrimonial activities and are subject to VAT
V2240-22
Municipal subsidies for public transport are not included in the VAT taxable amount
V1894-22
Railway transport price subsidies excluded from VAT taxable base if no competition distortion occurs
V1666-22
Transfer of properties from a concessionaire to a local authority is subject to VAT and accrues upon taking possession
V2722-21
Hospital management services in concession contracts subject to 21% VAT rate
V2580-21
The recipient of VAT on water supplies is the concessionaire making the direct purchase
V1994-21
Grants to maintain economic activity are taxed as income from economic activities
V1789-21
Grants to compensate for loss of income are attributed to the tax year of the final resolution
V1741-21
CAP subsidies are taxed as income from economic activities and leases as real estate capital income
V1694-21
Grants to compensate for loss of income for the self-employed are taxed as income from economic activities
V1665-21
Aid to mitigate loss of income is classified as income from economic activities
V1630-21
Grants to maintain economic activity are treated as income from economic activities for Personal Income Tax purposes
V1503-21
Grants to compensate for loss of income are classified as income from economic activities
V1479-21
Subsidies to compensate for income are treated as income from economic activities for Personal Income Tax purposes
V1452-21
Grants to promote self-employment are classified as income from ordinary economic activities
V1297-21
Subsidies to offset expenses or maintain employment are taxed as income from economic activities
V1165-21
Grants to promote self-employment are taxed as income from economic activities
V1018-21
Council grant for building a home for the elderly is exempt from VAT
V3119-20
Contributions to fund municipal transport services are not considered consideration or subsidies linked to VAT price
V2507-20
CAP subsidies are recognised upon definitive grant approval, unless the cash basis is chosen
V2180-20
Subsidies to offset self-employed contributions are taxed as income from economic activities
V1685-20
Regulated parking fees are subject to VAT, whereas concession fees are not
V1275-20
Grants for agricultural farm establishment are recognised in the tax year of their final resolution
V1063-20
Subsidies to offset expenses are imputed in the fiscal year of the final grant resolution
V0984-20
Current subsidies are recognised upon definitive award, unless the cash basis is chosen
V0721-20
Agricultural installation grants: recognition in the tax year of final resolution or upon receipt
V0726-20
Re-invoicing of common parking expenses by a concessionaire is subject to VAT
V2980-19
Recharging common parking expenses to a community of assignees is subject to VAT
V2979-19
Public service concessionaire is liable for Property Tax (IBI) due to ownership of the administrative concession
V1664-19
Rental of a residential building is subject to 21% VAT; construction governed by passive investor investment
V1282-19
Grants for starting businesses in rural areas are treated as income from economic activities
V1216-19
Water tariffs under administrative concessions are non-tax public patrimonial benefits
V1024-19
Local authority contributions for cemetery management may be included in the VAT taxable base
V0627-19
Passenger transport services provided by concessionaires subject to 10% VAT
V3030-18
Subsidies for municipal transport tickets are not part of the VAT taxable amount
V3029-18
Grants for infrastructure and railway concession balancing are excluded from the VAT taxable amount
V3015-18
Subsidies to cover operating deficits in public transport services are not included in the VAT taxable base
V2553-18
Subsidies to cover the operating deficit of a public transport service do not form part of the VAT taxable base
V1347-18
Subsidies to cover municipal transport deficits are not included in the VAT taxable amount
V1311-18
Parking service concessionaire must invoice the City Council for service management
V0157-18
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