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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Empresario O Profesional — evolución doctrinal DGT
evolution::empresario-o-profesional
Energy savings transfer by a property owners’ association is VAT-exempt
V5425-26
VAT liability for foreign client solicitation services depends on recipient status
V5408-26
VAT liability for irrigation services depends on service type and customer status
V5407-26
Application of passive subject investment in construction or rehabilitation works execution
V5257-26
VAT recovery required for watch sale to a company, but invoicing depends on recipient status
V5221-26
Training activity subject to VAT unless exempt based on provider and subject matter; invoice required if recipient is a business
V5172-26
Training services subject to VAT if client is a Spanish entrepreneur, exempt if covered by official study plan
V5099-26
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Municipal land concession exempt from VAT, but port usage is not
V5075-26
Purchase and distribution of lottery tickets without charge or profit is exempt from VAT and IAE
V1684-26
La sujeción de la venta de una nave al IVA o al ITPAJD depende de la condición de empresario de los transmitentes
V5069-26
La compra de un local para alquiler puede estar sujeta a IVA y permitir la deducción mediante la renuncia a la exención
V5061-26
Clasificación en el IAE y régimen de IVA para la compraventa de réplicas de airsoft de segunda mano
V1663-26
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V1544-26
El tipo impositivo aplicable al material educativo electrónico depende de si califica como libro, periódico o revista
V1469-26
Debe aplicarse la inversión del sujeto pasivo en servicios prestados por un no establecido a un empresario en España
V1478-26
La entrega de derechos de aprovechamiento por un Ayuntamiento puede estar sujeta a IVA si actúa como empresario
V1477-26
The satisfaction of maintenance costs for a treatment plant may be subject to VAT
V1459-26
VAT must be settled in the period of incurrence, regardless of invoice issuance date
V1446-26
NIF required on invoices if operation demands or customer requests
V1454-26
Obligation to issue invoices in professional leases and exemption in residential leases
V1445-26
Users who purchase tickets are the invoice recipients and liable for VAT repayment
V1453-26
IVA rate of 21% applies to art sales unless society is the legal author
V1432-26
Lugar de realización de servicios digitales prestados a empresarios o profesionales en el extranjero
V1428-26
La sujeción al IVA en la adjudicación de nuda propiedad depende de si el transmitente actúa como empresario o profesional
V1422-26
10% VAT reduced rate applies to liquid petroleum gas supply
V1391-26
Business owners can deduct VAT on community expenses with itemised invoices
V1414-26
Delivery of a vessel may be exempt IVA if intra-community conditions met
V1369-26
Domain ownership transfer may be subject to VAT and treated as mobile capital income in personal income tax
V1320-26
Lease of research complex subject to VAT; construction charges deductible under conditions
V1296-26
Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge
V1300-26
Digital automated content services taxed by recipient location, not exempted under education exemption
V1304-26
IVA deduction allowed for rental expenses under used goods regime
V1301-26
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
Holiday home rental without hotel services classified as property income
V1173-26
Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur
V1170-26
Digital content services for Irish platforms exempt from Spanish VAT
V1106-26
Communities of property must comply with RSIF if carrying out economic activity and invoicing as VAT liable entities
V1063-26
Lease of heavy machinery not considered a real estate-related service
V0951-26
Invoice issue date is the date of actual issuance; emission period extends to the 15th of the following month
V0897-26
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
Property owners' associations cannot apply passive investment to rehabilitation works due to lack of entrepreneurial status
V0755-26
Events for non-resident entrepreneurs may be exempt from Spanish VAT
V0742-26
V0673-26
Can the used goods regime be applied when reselling second-hand clothing?
V0640-26
Medical professional must file quarterly VAT returns and register for advisory and retail leasing services
V0501-26
Assignment of a rental contract not subject to VAT if not part of business activity
V0427-26
Societies holding assets for sole owner's use are not entrepreneurs and exempt from VAT
V0403-26
It is possible to renounce VAT exemption on the purchase of already leased commercial premises
V0404-26
Rental of housing with entry/exit cleaning exempt from VAT
V0401-26
IT billing systems must comply with RSIF if used for billing processes
V0377-26
Invoices issued by third parties may be excluded from RSIF under specific conditions
V0378-26
In-person training may be VAT-exempt if part of official study plans
V0291-26
Communities of property subject to RSIF if invoicing as VAT payers
V0235-26
VAT deduction depends on whether foundation conducts remunerated or gratuitous operations
V0177-26
IVA not due on non-community business event and filming services
V0190-26
Obligation to issue invoices for psychotechnical assessment services exempt from VAT
V0175-26
Imposibilidad de deducir el IVA y los gastos de vehículo en el IRPF para trabajadores por cuenta ajena
V2643-25
Las entidades en régimen de atribución de rentas sujetas al RSIF son aquellas que desarrollen actividades económicas
V2607-25
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