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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
First Delivery: DGT doctrinal evolution
evolution::primera-entrega
Delivery of Goods: DGT doctrinal evolution
evolution::entrega-de-bienes
Delivery of urbanised plot to settle debt subject to VAT
V5430-26
Creation of usufructs with cleaning and assistance subject to 10% VAT if property is furnished
V5413-26
Improvements contracted directly with constructor subject to 21% VAT
V5419-26
10% VAT applies to delivery of general regime public protection property
V5420-26
Duplicated return of penal deposits constitutes capital gain in general tax base
V5317-26
Gain from share sales can be imputed proportionally if payment period exceeds one year
V5353-26
10% VAT applies to prefabricated homes permanently attached to land
V5259-26
Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
10% VAT rate applies to wood deliveries for fuel or chip, briquette or pellet production
V5242-26
Operating leases of vessels considered services, not goods delivery
V5246-26
Sale of properties as homes after change of use requires IVA deduction regularisation
V5234-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
Assumption of a third party's debt constitutes part of the VATable consideration
V5197-26
Sausage cutting service taxed at 10% VAT as accessory to product delivery
V5201-26
Reduced 10% rate applicable for delivery of sculptural ceramics as art objects
V5170-26
Sale of a plot with urbanisation works started is VAT subject and may allow passive investor benefit
V5179-26
Sale of parking spaces from municipal land subject to VAT but exempt
V5160-26
V5161-26
Property transfer for storage units may be subject to VAT if exemption is waived
V5152-26
Enterprise bidder may issue invoice and self-declare VAT in judicial sale
V5136-26
Architectural services for lift installations subject to 21% VAT
V5124-26
Reduced 10% tax rate applicable for sale of land and construction as a single operation
V5111-26
Sale of a Spanish supplier to a Spanish intermediary is subject to Spanish VAT
V5089-26
Free delivery of commercial products deemed autoconsumption
V5091-26
Commercial property transfer may be subject to VAT by renouncing second deliveries exemption
V1679-26
New jewellery items classified as goods supply; subject to 21% VAT rate
V1683-26
Contribution of leased real estate in capital increase subject to and exempt from VAT and ITPAJD
V5070-26
Sale of ambulances subject but exempt from VAT if no deduction was allowed at purchase
V5072-26
Delivery to a Spanish customer for subsequent export is VAT liable if seller not listed as exporter
V5060-26
Purchase of a rental property may be subject to VAT and allow deductions
V5061-26
Resolución de 1 de junio de 2026, de la Confederación Hidrográfica del Júcar, O.A., por la que se publica el Convenio de encomienda de gestión con la Junta Central de Regantes de la Mancha Oriental, para la entrega de las futuras obras relativas a los proyectos constructivos de infraestructuras de terminación de la segunda fase de la sustitución de bombeos de la Mancha Oriental, para su mantenimiento, conservación y explotación.
BOE-A-2026-13445
Land swap for future construction creates gain or loss at transfer
V1656-26
Resolución de 8 de junio de 2026, de la Confederación Hidrográfica del Guadalquivir, O.A., por la que se publica la segunda Adenda al Convenio con la Empresa Metropolitana de Abastecimiento y Saneamiento de Aguas de Sevilla, SA, para la construcción, financiación, puesta en funcionamiento y entrega de infraestructuras hidráulicas necesarias para la adecuación del tratamiento de las EDAR de Sevilla para el vertido a zona sensible en el entorno Doñana-Colector Emisario Puerto/EBAP Tamarguillo.
BOE-A-2026-13273
Resolución de 18 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad interino de O Barco-A Pobra de Trives, por la que se suspende la inscripción de una escritura de entrega de legado.
BOE-A-2026-12772
Design, manufacturing and installation of furniture in Spain are subject to VAT
V1525-26
Exemption from waste deposit tax possible in disaster scenarios
V1475-26
Heating supply subject to 21% VAT, except when billed as natural gas delivery
V1480-26
Renovation works on real estate located in Sweden are not subject to Spanish VAT
V1496-26
Transfer of development rights may be VAT-exempt or taxable depending on land type
V1477-26
Property transfers after renovation may be VAT liable if deemed first delivery
V1460-26
Purchase of a home may be subject to VAT or ITPAJD depending on first or second delivery
V1449-26
La venta de cuadros originales se considera entrega de bienes sujeta al IVA
V1448-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
IVA rate of 21% applies to art sales unless society is the legal author
V1432-26
IVA applies to delivery to a national customer if they act as exporter in DUA
V1435-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Robotics training exempt from VAT if part of official curriculum
V1398-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
Delivery of a vessel may be exempt IVA if intra-community conditions met
V1369-26
Hand embroidery taxed at 21% VAT unless classified as art object
V1357-26
Orden APA/524/2026, de 18 de mayo, por la que se homologa el contrato-tipo plurianual de compraventa de limones con destino a su transformación, que regirá para las campañas 2026/2027, 2027/2028 y 2028/2029, sin perjuicio de que las entregas correspondientes al período plurianual puedan extenderse a campañas adicionales.
BOE-A-2026-11568
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
Resolución de 14 de mayo de 2026, de la Confederación Hidrográfica del Miño-Sil, O.A., por la que se publica la Adenda de modificación del Convenio con la Mancomunidad de Municipios de Agua del Bierzo, para la financiación, ejecución y entrega de las obras de renovación de redes de saneamiento y eliminación de aguas freáticas y de riego en los núcleos de Villadepalos, Villaverde de la Abadía y Cacabelos. Términos municipales de Carracedelo y Cacabelos (León).
BOE-A-2026-11293
Resolución de 12 de mayo de 2026, de la Confederación Hidrográfica del Miño-Sil, O.A., por la que se publica el Convenio con el Ayuntamiento de Vilamarín, sobre la financiación, ejecución y entrega de las obras de construcción de un nuevo paso sobre un afluente del río Barbantiño en Vilamarín (Ourense).
BOE-A-2026-11292
Sale of homes after uninterrupted rental for over two years may be VAT-exempt
V1202-26
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
For home reinvestment exemption, construction must finish within four years of investment start
V1237-26
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