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Entrega De Bienes — evolución doctrinal DGT
evolution::entrega-de-bienes
10% VAT applies to prefabricated homes permanently attached to land
V5259-26
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
New jewellery items classified as goods supply; subject to 21% VAT rate
V1683-26
Delivery to a Spanish customer for subsequent export is VAT liable if seller not listed as exporter
V5060-26
Design, manufacturing and installation of furniture in Spain are subject to VAT
V1525-26
Renovation works on real estate located in Sweden are not subject to Spanish VAT
V1496-26
Heating supply subject to 21% VAT, except when billed as natural gas delivery
V1480-26
La venta de cuadros originales se considera entrega de bienes sujeta al IVA
V1448-26
IVA rate of 21% applies to art sales unless society is the legal author
V1432-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
Robotics training exempt from VAT if part of official curriculum
V1398-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
Hand embroidery taxed at 21% VAT unless classified as art object
V1357-26
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Return of a vehicle without exercising purchase option incurs no VAT or invoicing obligation
V1057-26
Contribution of land in urbanisation process to capital subject to VAT
V1031-26
Beer distribution may involve a self-trade or agency transaction for VAT
V0955-26
Only one delivery of goods occurs between supplier and traveller
V0953-26
Manufacturing clinical trial batches with client-supplied active ingredient deemed a service provision
V0898-26
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
Reduced 10% rate not applicable when different entrepreneurs are involved in land and construction
V0790-26
Electricity special tax to be included in VAT base
V0764-26
Three-dimensional relief artworks may be subject to 10% VAT if they meet the conditions in Article 136 of Law 37/1992
V0776-26
Award of homes to co-owners after dissolution of property community is subject to VAT
V0726-26
Transport of feed may be taxed at 10% if accessory to main delivery
V0702-26
Award of homes to co-owners after dissolution of property community subject to VAT
V0708-26
Surface right creation on land subject to 21% VAT
V0676-26
Electricity supply not subject to equivalence surcharge
V0685-26
Audiobooks may qualify for 4% VAT reduced rate if considered books
V0642-26
Transfer of a surface right over a built official housing unit is deemed a goods supply subject to VAT
V0633-26
Can the used goods regime be applied when reselling second-hand clothing?
V0640-26
Payment of liquidation share to a retiring partner is exempt from VAT
V0583-26
Private chef service taxed at 10% VAT if classified as catering service
V0499-26
It is possible to renounce VAT exemption on the purchase of already leased commercial premises
V0404-26
Award of a vessel upon dissolution of a company is subject but exempt from VAT
V0400-26
VAT rate for grape purchases depends on who carries out the sale under a partnership agreement
V0368-26
Supply of biomethane and issuance of ecological certificates considered main and ancillary operations for VAT purposes
V0343-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
4% reduced rate applies to sewing instructions if classified as books or periodicals
V0332-26
Urbanistic obligation construction may be exempt from VAT if classified as service provision
V0303-26
10% VAT rate applies to electricity supply based on rate in billing period
V0319-26
New and used pallet deliveries are separate taxable operations
V0227-26
Import duty base is the vessel's total value, not advance payments
V0197-26
Synthetic medicinal air subject to 4% VAT if considered a medicine
V2624-25
Supply of prepared food constitutes a service if it includes immediate consumption aids
V2300-25
Surface right transfer may or may not be VAT subject depending on delivery type
V2266-25
VAT liability for operations carried out by a community of property and accrual of the supply of goods
V2230-25
Delivery of a property by a developer may be subject to VAT if it is the first delivery of buildings
V2215-25
Urbanistic use rights transfer subject to VAT and possible application of passive investor investment
V2210-25
IVA exemption applicable for installation and assembly services as accessories to goods delivery
V2171-25
Transfer of a building for rehabilitation may be subject to VAT and allow input tax deduction
V2164-25
Rental with purchase option taxed at 21% VAT (as service) and delivery at 10%
V2139-25
The transfer of a building by a business person may be subject to VAT or exempt depending on whether it is a second delivery or a rehabilitation
V2014-25
The classification of the supply of goods or the provision of services must be assessed on a case-by-case basis according to the characteristics of the transaction
V1988-25
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