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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Conference organisation may be VAT subject or exempt depending on event nature and recipient
V0871-25
Foreign competition prizes exempt from VAT and IRNR but may be subject to IRPF retention
V2112-23
Application of the reverse charge mechanism to advertising services received from non-EU companies
V0281-22
Mediation on behalf of a non-EU tour operator may be subject to VAT if used in Spain
V0094-22
Los servicios de agente comercial a una empresa holandesa sin establecimiento en España son prestaciones intracomunitarias
V2630-20
Los servicios de arquitectura para un inmueble en el extranjero no están sujetos al IVA español
V2418-20
La localización de los servicios de alojamiento y de organización de eventos depende de la naturaleza de la prestación
V2896-18
Services to international organisations may be VAT-exempt
V0319-18
Determinación de la localización de servicios prestados a entidades sin ánimo de lucro en el extranjero
V2883-16
El arrendamiento de un bien inmueble se localiza en el lugar donde este radica
V1663-16
Travel agencies may opt for general VAT regime if recipient is business entity entitled to deduction or refund
V1177-16
Los servicios de consultoría prestados a una entidad extranjera pueden estar sujetos a IVA si su utilización o explotación efectiva se realiza en España
V3616-15
La custodia de células madre no estará sujeta al IVA si el servicio se presta desde un establecimiento permanente fuera de España a destinatarios no empresarios
V3608-15
Determination of the location of machinery guarding and custody services
V1559-15
Foreign land development services exempt from Spanish VAT
V0719-15
IVA must be charged on brand management if economic activity takes place in Spain
V0136-15
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