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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Delivery of a vessel may be exempt IVA if intra-community conditions met
V1369-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Manipulation of goods outside customs deposit triggers import-like VAT
V0405-26
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
Analysis of VAT liability in successive delivery operations involving transport from a Member State
V1780-25
Intra-Community distance sales of parts are subject to taxation at destination if they exceed the 10,000 euro threshold
V0143-25
IVA devenged independently per delivery in commission purchase
V1876-24
La venta de bienes a un cliente nacional con destino a un tercero en otro Estado miembro puede estar sujeta a IVA
V3178-23
IVA liability on promotional packs bought by Spanish buyer-agent for US customer
V1281-23
No VAT liability for advance payments in intracommunity deliveries or acquisitions
V0153-23
No se produce el devengo anticipado de IVA en entregas o adquisiciones intracomunitarias por pagos anticipados
V1535-22
Tratamiento del IVA en la adquisición de maquinaria a un proveedor estadounidense con transporte intracomunitario previo
V2638-19
La venta de bienes importados de un tercer país con transporte directo a otro Estado miembro no constituye un hecho imponible en España
V0609-19
Construction works with installation in another EU country are not intracommunity deliveries of goods
V0460-19
Requisitos para la exención por entregas intracomunitarias y valoración de la prueba de transporte
V1509-15
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