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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Las aportaciones de la Administración para el transporte escolar no constituyen operaciones sujetas al IVA
V5133-26
Sale of ambulances subject but exempt from VAT if no deduction was allowed at purchase
V5072-26
No es deducible el IVA de un móvil adquirido sin intención profesional inicial, aunque se afecte posteriormente
V1606-26
Public contributions for school transport are not VAT liable
V1367-26
Administrative contributions for school transport exempt from VAT
V1307-26
Deliveries to digital interfaces are subject but exempt, with right to deduction
V1105-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
Investors in audiovisual productions can claim tax deduction
V0905-26
Public contributions for school transport are exempt from VAT
V0856-26
Tour guide services provided by a non-established person to an agency are taxed under the general regime
V1536-25
Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations
V1414-25
Capital gains from selling a property in Colombia may be taxed in both Spain and Colombia
V0624-25
La exención de IVA en servicios culturales impide la deducción del impuesto soportado en las obras del museo
V1490-24
VAT declaration required for intracommunity distance sales via Model 369
V0898-22
Application of passive investment requires buyer to have deduction right
V1468-21
Vehicle purchase subject to VAT if transport not provided by supplier and linked to delivery
V1273-20
50% VAT deduction presumption for tourist vehicles and IRPF allocation requirements
V0520-20
Spanish residents must declare Irish property rental income as capital gains
V0515-20
Canadian pension income taxed in Spain as worldwide income with foreign tax credit
V0081-20
El arrendamiento de vivienda a una sociedad para alquiler turístico puede estar sujeto a IVA, permitiendo la deducción del impuesto soportado en la compra
V0346-18
Possibility of being VAT liable and deducting VAT when purchasing a property for rental
V2817-14
Copy, advertising and promotion costs included in audiovisual production deduction as expenses are incurred
V2402-14
Retailers under equivalence surcharge cannot deduct VAT on tobacco sales to other EU members
V1846-14
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