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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Airway servitude for electrical installations subject but exempt from VAT
V5114-26
Manager remuneration and services considered as earnings from work
V2096-23
Energy efficiency services involving electrical maintenance are taxed based on the property's location
V0860-23
VAT applicability to services provided by partners to their company depends on independence or subordination
V0282-23
Special demerger regime cannot be applied if segregated assets do not constitute a business line
V2452-22
The free transfer of electrical installations to the supplier is not subject to VAT if it is a legal duty
V2208-22
The 10% VAT rate for electrical installations depends on whether they are rehabilitation or renovation and repair works
V2881-21
Preparation of electrical projects for one's own installations is included under IAE heading 504.1
V2574-20
Para deducir gastos de un vehículo, este debe ser un elemento afecto utilizado exclusivamente en la actividad
V3443-19
Maintenance services for properties located in Portugal or the Canary Islands are not subject to VAT
V2271-19
Exigencia de afectación exclusiva para la deducción de gastos de vehículos mixtos usados para transporte de personal o herramientas
V1962-19
Social Security contributions are deductible for Income Tax if allocated to the period in which they accrue
V0335-19
Joint ownerships taxed via income attribution if they lack legal personality and commercial purpose for Corporate Tax
V2774-17
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de instalaciones eléctricas bajo requisitos específicos
V0550-17
Civil companies with commercial purposes and legal personality are subject to Corporate Tax
V4411-16
Joint ownerships are taxed via income attribution if they are not civil societies with a commercial purpose
V2997-16
Joint ownerships are taxed via income attribution rather than Corporation Tax
V2421-16
Joint ownerships taxed under income attribution rules rather than Corporation Tax if lacking fiscal legal personality or commercial purpose
V1800-16
V1278-16
The reduced rate for newly created entities cannot be applied if a previous activity from a related entity is transferred
V3018-15
Personal Income Tax: Deductibility of passenger cars depends on exclusive use for economic activity
V2535-15
Special spin-off regime may apply if segregated assets constitute an autonomous line of business
V2649-14
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