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Contributions for water infrastructure works exempt from VAT
V0954-26
IVA refund possible for wheelchairs if disability certificate has retroactive effects
V1693-25
Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations
V1414-25
Autoconsumo: base imponible según valor de bienes en entrega si hay alteraciones
V1338-25
Deductibility of IVA incurred before and during liquidation phase
V0999-25
Holiday property rentals with hotel services are VAT taxable and deduction rights preserved
V0261-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
Non-profit entity creating ethnography museum: IVA exemption if social character requirements met
V2341-24
Food and drink IVA deductible for restaurants in supermarkets
V2295-24
Leasing a privately purchased vessel makes owner an IVA entrepreneur but does not allow deduction of original purchase IVA or generate autoconsumption upon cessation
V2202-24
Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid
V1906-24
Self-employed audiologist and language tutor cannot deduct or reclaim VAT on vehicle purchase
V1877-24
Deductibility of VAT requires entrepreneurial or professional activity
V3330-23
Electricity supplies are subject to VAT if the purchaser is a reseller or consumes within the scope of the tax
V3045-23
A company based in the Canary Islands may request a refund of the input VAT incurred on the lease of a workspace if it does not have a permanent establishment on the mainland
V2819-23
Requirements for the consideration of a permanent establishment for VAT purposes
V2523-23
Deductibility of VAT depends on whether results are granted free of charge or commercially exploited
V1904-23
VAT deductibility depends on subject operations or prorata application
V1863-23
Rendimientos of different activities and walnut plantation amortisation can be offset in IRPF
V0697-23
Non-established enterprises may claim back VAT via Article 119 bis procedure
V2651-22
Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)
V2383-22
IVA charges on wastewater plant construction deductible if used for VAT-taxed operations
V1679-22
Headline must be <=150 chars
V1553-22
Inversion of the passive party applies to water storage construction for a municipality
V1206-22
Intra-Community distance sales of goods are taxed in the Member State of destination
V1043-22
UK businesses may claim VAT refunds under Article 119 bis if they are not taxable persons in respect of resales
V0189-22
VAT refunds via special scheme available if no permanent establishment exists
V2827-21
VAT payable and undeductible must be included in housing development taxable base
V2576-21
VAT incurred on credit notes may be reclaimed under Article 119
V2307-21
Council may deduct VAT on cultural venue renovation if activities are taxable
V2250-21
VAT deduction for stock purchases depends on allocation to taxable or exempt operations
V2052-21
IVA paid on urban property purchase deductible if used in a taxable activity with intention proven
V1034-21
A local council may deduct VAT on urbanisation if used for taxable operations
V1037-21
No se pueden deducir los pagos trimestrales del IVA como gasto de la actividad profesional
V0413-21
IVA on rented properties not deductible if affectation changes to rental sector
V3440-20
Whether IVA deduction applies depends on whether services are taxable or not
V3117-20
La calificación de la operación como entrega de bienes o prestación de servicios determina su sujeción al IVA
V2745-20
Deductibility of VAT on property purchases depending on use and activity
V2719-20
Se pueden deducir los gastos de sustitución de aire acondicionado y la amortización de inmuebles y mobiliario
V2396-20
El derecho a la devolución del IVA depende de la naturaleza del servicio y del régimen aplicable
V1742-20
Cryptocurrency mining not subject to VAT or deductible
V1274-20
Recipient may voluntarily bear late VAT liability
V2688-19
Posibilidad de deducir el IVA soportado antes del inicio de la actividad bajo condiciones específicas
V1328-19
Requisitos para la deducción y devolución del IVA soportado por sujetos pasivos
V0868-18
Inability to apply EU non-established entrepreneur refund procedure due to exempt deliveries
V0855-18
Acquisitions with passive subject investment must be declared separately in Form 347
V2033-16
Share sale in a subsidiary may be considered an accessory operation for prorata calculation
V1889-16
Los Ayuntamientos pueden deducir el IVA soportado mediante un criterio de imputación razonable en operaciones mixtas
V0857-16
Right to deduct VAT on immovable property received as consideration depending on its use and integration
V4117-15
Deduction of input VAT on expenses incurred prior to the commencement of business activity
V2926-15
Only VAT on taxable activities is deductible
V1600-14
General VAT regime applies to resale of used goods from VAT-registered businesses
V1436-14
IVA refund for non-resident tourists must be processed via general or special traveller procedure
V0325-14
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