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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Los empresarios pueden expedir facturas en papel o formato electrónico bajo ciertos requisitos
V0174-26
Services of mediation for non-resident enterprises are exempt from VAT
V0182-26
Los empresarios y profesionales pueden expedir facturas en papel o formato electrónico con consentimiento del destinatario
V0173-26
Tax liability under two IAE headings for maritime tour services
V2514-25
Obligación de identificar al destinatario en facturas de entregas de bienes realizadas en territorio español
V2303-25
No se aplica el IVA cuando el destinatario del servicio tiene su sede en Canarias, Ceuta o Melilla
V2308-25
Las operaciones pueden quedar excluidas del RSIF si la expedición de facturas se delega en terceros o destinatarios bajo condiciones específicas
V2271-25
Los servicios de gestión discrecional de carteras prestados a clientes no empresarios o profesionales fuera de la UE están no sujetos al IVA
V2265-25
Training services for Mexican employees subject to VAT if recipient is based in Spain
V2179-25
Obligación de expedir factura completa cuando el destinatario lo exija
V2166-25
Los abogados deben facturar a la parte ganadora; el pago de costas por la parte perdedora es una indemnización no sujeta a IVA
V2111-25
Recipient of visa invoice must be the architect member unless acting on behalf of university
V1765-25
La sujeción al IVA de los servicios de publicidad de deportistas depende de si el destinatario es la sede en el extranjero o la sucursal en España
V1748-25
La condición de empresario del destinatario de servicios de organización de eventos no depende de su destino final (atenciones a clientes)
V1638-25
Análisis de la deducibilidad del IVA en el arrendamiento de plazas de garaje para empleados
V1446-25
Los servicios de asesoramiento a particulares no residentes pueden estar sujetos a IVA según su ubicación y uso efectivo en España
V1018-25
Los servicios de traducción a particulares fuera de la UE podrían tributar en España si su utilización o explotación efectiva se realiza en territorio nacional
V1010-25
La sujeción al IVA de servicios de asesoría a particulares fuera de la UE depende de su utilización o explotación efectiva en España
V0996-25
The recipient of a cross-border acquisition is the plastic packaging tax payer
V0946-25
La organización de congresos se considera un servicio único cuya localización depende de la condición del destinatario o la realización material del evento
V0871-25
Los servicios de entrega de medicamentos hospitalarios por farmacias están sujetos a IVA
V0799-25
La refacturación de derramas pendientes entre vendedor y comprador no se somete a la inversión del sujeto pasivo
V0762-25
NC 2710.12.25 deemed sensitive if shipped in bulk to the same recipient
V0768-25
VAT treatment of canteen services contracted by a company in its own name
V0209-25
Applicability of the Regulation on computerised billing systems to recipients and third parties in billing agreements
V0060-25
Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices
V0061-25
The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder
V0090-25
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