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Online automated training courses taxed at 21% VAT and eligible for single window regime
V5189-26
Online training VAT exemption depends on whether it is an educational service or an electronic service
V5200-26
E-learning courses subject to 21% VAT, not exempt
V5198-26
Online education exempt from VAT only if it is educational training, not an electronic service
V5175-26
Los servicios de traducción pueden estar exentos de IVA si suponen una aportación personal y distinta de la obra preexistente
V1615-26
Online training with pre-recorded content liable to 21% VAT
V0778-26
Online training services exempt from VAT only if not delivered electronically and meet educational requirements
V0677-26
Online training VAT exemption depends on whether it is educational or electronic service
V2471-25
Requirements for the exemption of cultural services by entities of a social nature
V2012-25
Services of biblioteconomics provided by a natural person are liable to VAT
V1832-25
IVA exemption possible for sports services if social status criteria met
V0731-25
Freight transport services for imported goods may be exempt from VAT if included in the import tax base
V0064-25
VAT deductibility depends on subject operations or prorata application
V1863-23
VAT and IRPF deductions depend on exclusive allocation to professional activity
V2075-21
Self-publishing earns income classified as economic activities with mixed VAT treatment
V0714-21
Sports club revenues may be exempt from IS if not economic activities and from VAT if social entity
V3658-20
El arrendamiento de vivienda está sujeto al IVA pero exento si no incluye servicios hoteleros
V2517-19
Los servicios de traducción prestados por autores extranjeros pueden estar exentos de IVA
V2591-15
Transfer of assets to a group not subject to VAT if it forms an autonomous economic unit
V1036-15
Los derechos de autor por obras teatrales pueden estar sujetos a IVA y a retención en el IRPF o IRNR
V3156-14
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