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Improvements contracted directly with constructor subject to 21% VAT
V5419-26
Public sector contractors: new price indices for contract price revision in Q4 2025
BOE-A-2026-15367
Application of the reduced rate of 10% to residential renovation works via direct contract between developer and contractor
V1483-26
10% reduced VAT applicable for energy efficiency home renovations if criteria met
V1485-26
Reduced 10% VAT applies to housing construction and integrated elements, not pools
V1461-26
Individual improvements in homes built directly by constructor taxable at 21% VAT
V0679-26
Application of passive subject investment in construction or rehabilitation works execution
V0673-26
Reduced 10% VAT applies to home construction, kitchen furniture and garden preparation under specific conditions
V0637-26
Obligation to issue invoice for each advance payment in renovation works
V0084-26
Application of the reverse charge mechanism by the taxable person in construction works for the building of edifices
V1497-25
Aplicación de la inversión del sujeto pasivo en subcontratas de obras de construcción
V2564-24
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V0350-24
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra
V2018-23
VAT deductibility in construction projects under prorata rule and allocation criteria
V0920-23
Inversion of the passive party applies to industrial warehouse construction works
V0993-22
Se aplica el tipo reducido del 10% en obras de rehabilitación de viviendas si cumplen requisitos cualitativos y cuantitativos
V0640-22
Investment of the passive party applies to works contracts between main and subcontractors
V0335-22
Aplicación del tipo reducido del 10% en rehabilitaciones y requisitos de la inversión del sujeto pasivo
V2806-21
Inversion of the passive subject does not apply to public bodies not acting as entrepreneurs
V2209-21
Aplicabilidad de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V2910-20
Aplicabilidad de la inversión del sujeto pasivo en la subcontratación de obras de construcción o rehabilitación
V2909-20
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra de urbanización
V0884-20
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra (suministro e instalación)
V3213-19
V0994-19
La exención por trabajos en el extranjero no es aplicable a contratistas independientes según la DGT
V0404-19
Requirements for applying the passive investor mechanism in personal assignments for immovable works
V3165-18
Aplicación del tipo reducido del 10% en apartamentos turísticos aptos para vivienda y requisitos de la inversión del sujeto pasivo
V1548-18
Inversion of the passive party applies to construction and urbanisation works
V0436-18
Application of passive party investment in construction works under Article 84.1.2.f of Law 37/1992
V3298-17
Requisitos para la aplicación de la inversión del sujeto pasivo en obras de construcción y urbanización
V1991-17
Exemption for foreign work does not apply in tax havens or for UN contractors
V1773-17
Sujeción al IVA e inversión del sujeto pasivo en aportaciones para obras mediante convenios urbanísticos
V1342-17
Aplicación de la inversión del sujeto pasivo en obras subcontratadas para contratistas o subcontratistas
V0842-17
Requisitos para la aplicación de la inversión del sujeto pasivo en obras de construcción o rehabilitación
V0107-17
V5142-16
V4800-16
V4802-16
Requisitos para la aplicación de la inversión del sujeto pasivo en obras de rehabilitación
V4683-16
Inversion of the passive party applies to sports quay construction if recipient is entrepreneur or professional
V4648-16
Application of passive subject investment in works carried out by UTE partners
V4623-16
V3734-16
V3720-16
V2053-16
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V1534-16
Subject passive investment in immovable works requires recipient to act as entrepreneur or professional
V0439-16
V4120-15
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra para la construcción de edificaciones
V3059-15
Análisis de la aplicación de la inversión del sujeto pasivo en la entrega de infraestructuras de saneamiento
V2643-15
No applicable inversion of passive subject in cleaning, floor polishing and rubble removal services
V2624-15
UNOPS contractor’s income not exempt under UN immunity convention
V2476-15
Investment of the passive party applies to installation and assembly of children's games in construction projects
V2304-15
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