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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 197 results.
Council compensation for waste management subject to 10% VAT
V5410-26
Penalty for trip cancellations subject to VAT if based on actual costs
V5215-26
Assumption of a third party's debt constitutes part of the VATable consideration
V5197-26
Transport subsidies not subject to VAT
V5163-26
VAT treatment on contributions from the Administration for school transport
V5094-26
Public contributions for school transport exempt from VAT do not require invoicing
V5092-26
V5093-26
Condición de empresario y sujeción al IVA en asociaciones que realizan actividades de distribución de bienes a sus socios
V5071-26
Public contributions for school transport exempt from VAT no invoicing required
V5052-26
V5056-26
Public contributions for school transport are exempt from VAT
V5055-26
V5051-26
Admin contributions for school transport exempt from VAT
V5054-26
V5053-26
Administrative school transport contributions exempt from VAT and no invoice required
V5044-26
V5043-26
Public contributions for school transport exempt from VAT and no invoice required
V5042-26
VAT arises on transfer of intangible assets regardless of final price
V1523-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
La consulta trata sobre la consideración de una subvención en el cálculo de la prorrata de deducción del IVA
V1479-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
Membership fees may be exempt from VAT under specific conditions
V1408-26
The amount for unjust enrichment constitutes service consideration
V1400-26
Payments for administrative services under verbal agreement are subject to VAT as consideration
V1397-26
Public contributions for school transport are not VAT liable
V1367-26
V1366-26
Public contributions for school transport are not VAT subject operations
V1368-26
Artistic research grant exempt from VAT and treated as income from economic activity
V1311-26
Administrative contributions for school transport exempt from VAT
V1307-26
Purchase commitment may constitute a 21% VAT service supply
V1297-26
V1302-26
Public contributions for school transport exempt from VAT
V1303-26
Sale of leather portfolios to members of a non-profit association is subject to 21% VAT
V1099-26
Gift receipts may be taxable under Inheritance and Gifts Tax if intermediation is not proven
V1069-26
Use of sports facilities as consideration for land cession deemed as immovable capital income
V1019-26
V1014-26
Public funding for school transport exempt from VAT
V1016-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
Las aportaciones para financiar obras de infraestructuras de agua podrían no estar sujetas al IVA según los nuevos criterios de subvenciones vinculadas al precio
V0954-26
Discount vouchers are not bonds; discount excluded from VAT base
V0883-26
Payment of costs judgment not subject to VAT as it is compensatory
V0884-26
V0844-26
V0845-26
School transport services by a UTE are VAT liable; public contributions are not
V0854-26
School transport services by a UTE are VAT liable; public subsidies are not
V0841-26
V0838-26
V0840-26
School transport services by a UTE are VAT liable
V0839-26
V0853-26
V0837-26
V0855-26
V0858-26
V0851-26
V0857-26
VAT liability for school transport services by a UTE and public contributions
V0843-26
V0856-26
V0852-26
Public contributions for school transport are not subject to VAT
V0832-26
V0831-26
Global subsidies not VAT liable if not price-linked
V0799-26
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