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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 49 results.
IVA deductions possible for eliminated quotas in final settlement if less than four years since due date
V5424-26
The right to VAT deduction arises at the time of accrual and may be exercised in subsequent periods in accordance with legal requirements
V1441-26
IVA due at time of placing goods at customer's disposal
V1119-26
Vehicle taxi operator under simplified regime may declare investment charges in any quarter or in the final period
V0791-26
IVA deductions cannot be claimed on advertising costs for exempt sales
V0674-26
Obligation to rectify VAT deductions upon knowledge of base imposable change
V0865-25
Compensation of Model 303 repayment balance with Model 369 charges not allowed
V0869-25
VAT deductibility of solar panels depends on classification as investment asset and activity allocation
V0866-25
Water cycle services are VAT liable, but other in-house services may not be
V0323-25
Municipal enterprise status determines VAT deductibility and service concession treatment
V1909-24
IVA deductions allowed for dissolved community of goods
V2820-23
Tech platform services subject to VAT; deductions allowed under conditions
V2318-23
Parking and e-bike rental services subject to 21% VAT, with deduction allowed
V2029-23
Rendimientos of different activities and walnut plantation amortisation can be offset in IRPF
V0697-23
Right to deduct input VAT under Article 115 of the VAT Act may be exercised under certain conditions
V0688-23
Right to deduct input VAT via Article 115 procedure remains valid provided it has not expired
V0689-23
Water supply by a municipality is VAT liable and allows deduction under certain conditions
V0648-23
Non-established enterprises may claim back VAT via Article 119 bis procedure
V2651-22
Property rental for tourism purposes is VAT liable and allows input tax deduction
V2536-22
It is possible to deduct input VAT before generating income if the intention to carry out business activity is proven
V2346-22
Debe rectificarse la deducción del IVA si el vendedor emite factura rectificativa tras la resolución de la compraventa
V2193-22
Sale of rehabilitated homes may be VAT liable and allow input tax deduction
V1890-22
Investor fees in simplified VAT regime can be settled in devenging trimester or final period
V1445-22
Water tariff exempt from VAT and not part of taxable base
V0502-22
IVA deductions cannot be claimed under equivalence surcharge regime
V3119-21
VAT registration possible for cross-border online sales up to €10,000
V3042-21
Administrative support services to a foreign parent company may be subject to VAT in Spain
V1918-21
Dropshipping activity does not generate VAT-liable operations in Spain
V0491-21
VAT incurred in France not deductible in Spanish tax return; must be reclaimed via recovery procedure
V0138-21
Deductibility of VAT paid during inactive periods for seasonal hospitality activities under the simplified regime
V0956-20
Water distribution and water charges are VAT subject, allowing deduction of paid fees
V0497-20
Business spouse can deduct VAT on commercial property if fully used in business activity
V0458-20
IVA deductions cannot be claimed for property renovation if rental is exempt
V0405-20
VAT on services must be declared when the service is rendered, not when paid
V0328-20
La reserva de derechos arrendaticios sobre edificación futura está sujeta a IVA y las cuotas soportadas antes de iniciar la actividad pueden ser deducibles bajo ciertos requisitos
V2142-19
Posibilidad de deducir el IVA soportado antes del inicio de la actividad bajo condiciones específicas
V1328-19
Impossibility of deducting VAT on acquisitions linked to activities under the special regime for agriculture, livestock, and fishing
V0304-19
Services provided to a client in Malta are exempt from Spanish VAT under location rules
V0005-19
Right to VAT deduction on acquisitions intended for business activity
V2379-18
Determination of differentiated sectors and application of the pro rata for new economic activities
V1120-18
Requisitos para el ejercicio del derecho a la deducción del IVA y documentos justificativos
V2803-17
Requisitos para la deducción del IVA en la adquisición de terrenos y construcción de naves industriales
V2460-17
Aplicación de la inversión del sujeto pasivo en adquisiciones intracomunitarias de servicios para el régimen simplificado
V0441-17
V5182-16
El derecho a la deducción del IVA depende del destino previsible de los bienes y del cumplimiento de los plazos legales
V2264-16
Right to deduct VAT on immovable property received as consideration depending on its use and integration
V4117-15
Un Ayuntamiento puede deducir cuotas de IVA soportadas si cumple los requisitos de empresario y no han transcurrido cuatro años desde su nacimiento
V3523-15
Deduction of input VAT on expenses incurred prior to the commencement of business activity
V2926-15
VAT deduction on inventory purchases: when it arises and four-year period
V0572-14
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