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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Supplies of Goods: DGT doctrinal evolution
evolution::entregas-de-bienes
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
Free delivery of commercial products deemed autoconsumption
V5091-26
Purchase of a rental property may be subject to VAT and allow deductions
V5061-26
IVA applies to delivery to a national customer if they act as exporter in DUA
V1435-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
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
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
Sale of leather portfolios to members of a non-profit association is subject to 21% VAT
V1099-26
Deliveries to digital interfaces are subject but exempt, with right to deduction
V1105-26
Advance payments for intracommunity deliveries do not trigger VAT liability or require invoicing
V1060-26
Used clothing sales may qualify for special regime under certain conditions
V0960-26
Only one delivery of goods occurs between supplier and traveller
V0953-26
Inversion of the passive party applies to immovable transfers during insolvency process
V0846-26
PAC rights and machinery transfers taxed at 21%; agricultural special regime applies
V0340-26
Hats for oncology patients subject to 21% VAT
V0317-26
New and used pallet deliveries are separate taxable operations
V0227-26
The transfer of a commercial premises following an uninterrupted lease of more than two years is considered a second or subsequent delivery, being subject to but exempt from VAT
V0196-26
NIF German or Spanish allowed on invoices to German customer
V2303-25
Focaccias may be subject to reduced 4% VAT as special bread
V1726-25
Property deliveries and construction works subject to VAT
V1723-25
Multicereal crisp bread with salt subject to 4% VAT reduced rate
V1702-25
It is possible to renounce IVA exemption when transferring premises
V1630-25
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
VAT treatment on the supply of goods from suppliers in the territory of application to a consultant in the Canary Islands
V0963-25
Deliveries of goods may be VAT-exempt if intracommunity transport conditions are met
V0643-25
The VAT rate for fruit depends on the time of supply, not invoice issuance
V0649-25
Deliveries of goods for installation and assembly in the Canary Islands are exempt from VAT
V0584-25
RSU from pre-move foreign activity not taxable in Spain
V0425-25
Purchases of new homes taxed at 10% VAT; subsequent sales exempt except by renunciation
V0252-25
Non-repayable grants for DANA victims provided by a commercial company are subject to Inheritance and Gift Tax
V2637-24
Non-alcoholic wine deliveries are subject to VAT and cannot maintain tax suspension status
V2453-24
SII requirement triggers submission of intracommunity operations summary
V2403-24
VAT accrual occurs at the time of payment when advance payments are received for the supply of goods
V2386-24
0% VAT rate applies to goods donated to non-profit organisations
V2135-24
Sales of gift items via a foreign platform are subject to VAT in Spain
V2017-24
Customer samples and hospitality expenses are deductible for Corporation Tax subject to a 1% turnover limit
V1958-24
Option to use special pro rata rule for VAT deduction calculation if requirements are met
V1887-24
Chain sales with direct transport to another Member State may qualify as exempt intra-Community supplies
V1886-24
Deliveries of dental prostheses manufactured by dental technicians are exempt from VAT
V1865-24
Advance payments for a future property sale are taxed in the period the transfer occurs
V1756-24
The equivalence surcharge regime applies if the consultant meets retail trader requirements
V1598-24
Application of the 0% rate to donations of assets to non-profit entities (Law 49/2002)
V1494-24
VAT on housing deliveries and advance payments at 10%, and donation to the City Council as self-consumption
V1318-24
Waiver of VAT exemption on property purchases possible if the acquirer is entitled to deduction
V1193-24
Transfer of buildings under construction subject to 21% VAT, unless suitability for residential use is proven
V0959-24
Supply of liquid product to a Belgian entity and subsequent return of lyophilised product may be subject to VAT
V0922-24
Asset transfers upon company dissolution are subject to VAT as they do not constitute an autonomous economic unit
V0905-24
Reverse charge mechanism applies to the supply of plastic waste, scraps or cuttings
V0872-24
Determinación del régimen de IVA (recargo de equivalencia o régimen general) según el porcentaje de ventas a no empresarios
V0763-24
VAT applies to the first delivery of a new home by a developer
V0740-24
Deliberations on declaring construction property payments in wealth tax
V0460-24
Delivery of new grade-separated junctions by a public entity is subject to VAT as a first supply of building works
V0397-24
Meals delivered by external caterers at workplaces may be exempt from income tax
V0300-24
Transfer of unlinked garages and storage rooms subject to 21% VAT
V0306-24
VAT refund under the travellers' scheme not applicable to comprehensive funeral services
V0270-24
Handmade tapestries subject to 10% VAT if classified as works of art, otherwise 21%
V0151-24
Bicycle sales to businesses in France are exempt intra-Community supplies; sales to individuals are taxed at destination once threshold is met
V0076-24
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