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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
La compensación por aplicación del principio rebus sic stantibus puede estar sujeta a IVA si constituye contraprestación por el servicio
V2448-25
No se aplica el IVA cuando el destinatario del servicio tiene su sede en Canarias, Ceuta o Melilla
V2308-25
Procedimiento de rectificación de la base imponible del IVA por la reducción de peajes eléctricos establecida en el RD-ley 7/2025
V2162-25
The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions
V2007-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
La necesidad de expedir facturas rectificativas depende del cumplimiento de los requisitos de contenido y la determinación de las cuotas
V1269-25
El arrendamiento de un inmueble destinado a vivienda está exento de IVA si se destina exclusivamente a ese uso y no se prestan servicios hoteleros
V1219-25
La modificación del precio por un plan de reestructuración preconcursal permite modificar la base imponible del IVA
V1217-25
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Posibilidad de rectificar la base imponible y cuotas de IVA tras sentencia judicial por cláusula rebus sic stantibus
V1072-25
Modificación de la base imponible del IVA por resolución judicial o ejecución provisional
V0865-25
El arrendamiento de inmuebles destinado a vivienda puede estar exento de IVA según su uso efectivo
V0766-25
La prestación de servicios a un empresario en Francia no se entiende realizada en el territorio de aplicación del impuesto
V0734-25
El ajuste de precio por ingresos inferiores a los estimados no constituye una prestación de servicios sujeta al IVA
V0716-25
La modificación de la base imponible del IVA es posible ante una quita establecida en un plan de reestructuración
V0647-25
El importe del IBI que el adquirente debe abonar al vendedor forma parte de la base imponible del IVA de la transmisión
V0558-25
El devengo del IVA en anticipos se produce por el importe efectivamente percibido
V0466-25
Residential services for the elderly provided by a city council are exempt from VAT
V0215-25
Uncertainty regarding the application of the VAT taxable base reduction in the special procedure for micro-enterprises
V0080-25
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