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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
10% VAT for rehabilitation requires building to be habitable
V5418-26
Application of passive subject investment in construction or rehabilitation works execution
V5257-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
General VAT rate of 21% applies to elevator repair works in office and commercial buildings
V5196-26
10% VAT on construction or renovation not necessarily requiring habitability certificate
V5174-26
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
Property transfer for storage units may be subject to VAT if exemption is waived
V5152-26
Architectural services for lift installations subject to 21% VAT
V5124-26
10% reduced VAT applies to rehabilitation of buildings mainly used for housing
V5100-26
Tratamiento del IVA en la aportación de inmuebles en una ampliación de capital
V5070-26
Análisis de la sujeción al IVA en la transmisión de un local comercial según la condición de empresario de los transmitentes
V1679-26
La compra de un local para alquiler puede estar sujeta a IVA y permitir la deducción mediante la renuncia a la exención
V5061-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
Subject passive investment applies to social housing construction; no VAT deduction possible
V1468-26
10% VAT rate applicable for rehabilitation or renovation works under specific conditions
V1465-26
Application of the reduced rate of 10% to residential renovation works via direct contract between developer and contractor
V1483-26
Property transfers after renovation may be VAT liable if deemed first delivery
V1460-26
Reinvestment exemption possible for converted lofts used as habitual residence
V1396-26
Exemption for reinvestment applicable to prefab home if adapted for habitual residence
V1230-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Investment of passive party applies to final installation of electrical substation if considered building or rehabilitation
V1052-26
Canary companies with La Palma volcanic operations: 1 month to apply zero IGC rate to eruption-related transactions
BOE-A-2026-10119
Contribution of land in urbanisation process to capital subject to VAT
V1031-26
10% VAT rate applicable for energy retrofitting of homes meeting quality and quantity criteria
V1013-26
Renovation works taxed at 21% unless qualifying for reduced rate
V0959-26
Inversion of passive subject applies to mushroom cultivation greenhouse construction
V0887-26
Orden INT/322/2026, de 27 de marzo, por la que se amplía el plazo de ejecución de las actuaciones subvencionadas mediante la Orden INT/1015/2023, de 6 de septiembre, por la que se conceden dos subvenciones nominativas a la Generalitat de Catalunya, para actuaciones de transición energética en edificaciones y en las flotas de vehículos de la Policía de la Generalitat-Mossos d'Esquadra.
BOE-A-2026-7895
Property owners' associations cannot apply passive investment to rehabilitation works due to lack of entrepreneurial status
V0755-26
Constitutional court suspends coastal and urbanism rules from April 3, 2026
BOE-A-2026-7556
VAT rate for home sales depends on whether works constitute rehabilitation or property is habitable
V0737-26
V0673-26
Obligation to regularise VAT deduction on property transfer after three years
V0682-26
El tipo de IVA para obras de eficiencia energética en comunidades de propietarios puede ser del 10% o del 21%
V0595-26
IVA treatment depends on whether the land contribution forms an autonomous economic unit
V0505-26
Property and equipment transfers are VAT liable, but productive unit transfer is not
V0388-26
The transfer of a commercial premises following an uninterrupted lease of more than two years is considered a second or subsequent delivery, being subject to but exempt from VAT
V0196-26
The transfer of buildings may be subject to and not exempt from VAT if the construction is considered unfinished
V0180-26
Subject passive investment in solar panels on existing roof structures depends on whether it is classified as rehabilitation
V0136-26
10% reduced VAT applies to building or rehabilitation projects in homes primarily
V0141-26
IVA due on rehabilitation works in rental agreements due annually on 31 December
V2645-25
Land auction may be VAT-exempt or liable depending on circumstances
V2446-25
Requirements for non-applicability due to the transfer of an autonomous economic unit
V2321-25
Judicial auction property may be VAT liable if linked to seller's activity
V2322-25
Sale of a property after a lease with option to buy deemed first supply for VAT
V2301-25
Conditions for a community of property to be a taxable person for VAT purposes
V2229-25
Delivery of a property by a developer may be subject to VAT if it is the first delivery of buildings
V2215-25
Conditions for VAT liability in the transfer of assets by community of property and the status of entrepreneur
V2214-25
Transfer of a building for rehabilitation may be subject to VAT and allow input tax deduction
V2164-25
Council may be deemed an entrepreneur for rehabilitation works
V2048-25
The transfer of buildings under construction and their plot is subject to the general VAT rate of 21%
V2011-25
The sale of real estate used for business activities is subject to VAT, even after the cessation of the activity, during the liquidation period
V2006-25
Transfer of a building for rehabilitation is subject to VAT if the buyer carries out renovation works
V1775-25
Possibility of applying reduced VAT rate to repairs in a granary if considered a dwelling annex
V1773-25
10% reduced VAT rate for home renovation and rehabilitation works
V1750-25
La entrega de terrenos con edificaciones destinadas a demolición no goza de la exención de IVA
V1715-25
Property transfer may be exempt from VAT if it is a second or subsequent delivery
V1719-25
Requisitos para la aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de viviendas
V1720-25
La transmisión de un inmueble de forma aislada puede considerarse una mera cesión de bienes sujeta a IVA
V1668-25
El tipo reducido del 10% en obras de construcción o rehabilitación requiere que el edificio esté destinado principalmente a viviendas
V1666-25
Requisitos para la aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de edificaciones destinadas a vivienda
V1656-25
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