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A foundation may join the special group VAT regime if it is considered a businessperson or professional
V5135-26
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Commercial property transfer may be subject to VAT by renouncing second deliveries exemption
V1679-26
Sale of an industrial vessel may be subject to VAT or ITPAJD depending on the status of the parties
V5069-26
Association liable to VAT and IAE if buying goods for resale to members
V5071-26
Commission for referring a client to a real estate agency is not professional activity and is not subject to retention
V1568-26
Prorata rule applies to VAT deduction for nonprofit associations
V1423-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Property owners' associations cannot apply passive investment to rehabilitation works due to lack of entrepreneurial status
V0755-26
A one-off transaction does not constitute entrepreneurship or VAT liability
V0451-26
Societies holding assets for sole owner's use are not entrepreneurs and exempt from VAT
V0403-26
Whether sports and sponsorship activities constitute separate sectors or an accessory activity determines VAT deduction rights
V0172-26
Foundation must apply sectoral deduction regime if carrying out activities with different deduction rights
V0176-26
School meal concession canon partially subject to VAT
V2537-25
A association may be a dominant entity under the VAT group regime
V2468-25
Conditions for VAT liability in the transfer of assets by community of property and the status of entrepreneur
V2214-25
Sale of property not subject to VAT if seller is not an entrepreneur or professional
V2211-25
Commercial property transfer exempt from VAT if rented continuously for over two years
V1867-25
The status of entrepreneur or professional in digital platforms depends on the organization of means and the assumption of risks
V1736-25
Tax obligation to file Model 347 depends on being a trader or professional for VAT purposes
V1713-25
La condición de empresario del destinatario de servicios de organización de eventos no depende de su destino final (atenciones a clientes)
V1638-25
Entrepreneur status for VAT purposes regarding securitization funds and its impact on the Transfer Tax and Stamp Duty
V1508-25
La aplicación de la inversión del sujeto pasivo depende de la naturaleza de las actuaciones y la condición de empresario de los miembros
V1214-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Entrepreneur status under VAT acquired upon paying first urbanisation contribution if intention to sell exists
V1037-25
General VAT rate applies to day centre construction if not primarily for housing
V0967-25
Transfer of land not subject to VAT if seller is not an entrepreneur or professional
V0965-25
Canon for service concession exempt from VAT if Administration acts as entrepreneur
V0958-25
IVA deduction possible for used pallets if supplier is self-employed or professional
V0872-25
The VAT liability of the transfer of a share in a community of property depends on the status of the entity and its members as entrepreneurs
V0837-25
Carrying out renovation works with the intention of sale or rental may confer the status of entrepreneur
V0755-25
Occasional sale of used books does not automatically establish VAT entrepreneur status
V0487-25
IVA deduction possible for land development if acting as a trader with sale intent
V0441-25
The renovation of a premises for the purpose of selling or renting housing may confer the status of a taxable person subject to VAT
V0158-25
The VAT rate applicable to the transfer of land quotas by a City Council depends on the accrual and the status of the transferor as a taxable person
V0131-25
An association shall only be subject to VAT if it carries out business or professional activities for consideration
V0133-25
The classification of the transaction (distance selling or importation) depends on the customer's status as a taxable person and the information provided to the platform
V0146-25
The liability for VAT on operations involving Energy Saving Certificates (CAE) depends on the status of the subject as a business entity
V0076-25
Acquisition and collection of credit portfolios does not confer entrepreneur status or VAT deduction rights
V2614-24
Homeowners' associations are not required to issue invoices for common expense fees
V2592-24
The status of entrepreneur of the Deposit Guarantee Fund depends on the conduct of an economic activity with the organization of production factors
V2566-24
Transfer of rural property may be subject to VAT depending on the seller's status as a business owner
V2540-24
Transfer of a plot with building plans is not subject to VAT if the seller is not a business owner
V2318-24
Risk capital fund without legal personality: no entrepreneur status or obligation to file Model 347
V2296-24
SICAV with exempt VAT activity: Model 347 filing depends on invoicing obligation
V2302-24
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
Leasing a privately purchased vessel makes owner an IVA entrepreneur but does not allow deduction of original purchase IVA or generate autoconsumption upon cessation
V2202-24
Free property leases are subject to VAT if the lessor is considered a business entity
V2148-24
A foundation may act as a dominant entity under the special VAT group regime
V2146-24
Sale of property subject to VAT only if vendor is entrepreneur and property linked to professional activity
V2073-24
Creation of surface rights on rural land may be subject to IAE and VAT
V1479-24
Entrepreneur status maintained until patrimony liquidation, no obligation to file model 347
V1323-24
Mandatory transfer of commercial premises subject to VAT if carried out by a business owner
V0944-24
Sale of a plot resulting from urbanisation is subject to VAT if the seller is a trader acting for profit
V0072-24
Deductibility of VAT requires entrepreneurial or professional activity
V3330-23
Inversion of passive subject applied to urbanisation works and contributions
V3171-23
The sale of a dwelling constructed for personal use is not subject to VAT
V3173-23
Transfer of a share in a joint ownership by an individual is not subject to VAT
V2885-23
Sale of developed or developing land subject to VAT if the seller is a business owner
V2213-23
VAT should not be charged or invoices issued when splitting electricity costs between residential developments
V2195-23
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