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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Incompatibility between special regime refund (art. 119) and compensation claim
V5227-26
Design, manufacturing and installation of furniture in Spain are subject to VAT
V1525-26
La recepción de servicios de proveedores no establecidos está sujeta a IVA, aunque la actividad del destinatario sea exenta
V1497-26
Aplicación de la inversión del sujeto pasivo en servicios de intermediación prestados por entidades no establecidas
V1407-26
Deliveries to digital interfaces are subject but exempt, with right to deduction
V1105-26
Services of mediation for non-resident enterprises are exempt from VAT
V0182-26
The organization of sporting events may be considered a single service and its VAT liability will depend on the rules of location
V1653-25
Tour guide services provided by a non-established person to an agency are taxed under the general regime
V1536-25
Delivery of goods for installation subject to VAT if immobilisation occurs
V0693-25
Non-established enterprises may claim back VAT via Article 119 bis procedure
V2651-22
Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)
V2383-22
Headline must be <=150 chars
V1553-22
UK firms may pay VAT in Spain if services are used here
V3041-21
Lack of reciprocity prevents VAT refund for diesel purchased in Morocco
V2883-21
Requisitos para la deducción y devolución del IVA soportado por sujetos pasivos
V0868-18
Inability to apply EU non-established entrepreneur refund procedure due to exempt deliveries
V0855-18
La calificación de la operación como adquisición asimilada a la intracomunitaria depende de la naturaleza de la ejecución de obra y su posterior exportación
V0331-17
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