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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Services of mediation for non-resident enterprises are exempt from VAT
V0182-26
Responsabilidad solidaria y obligación de caución del representante en devoluciones de IVA a no establecidos
V2362-25
The organization of sporting events may be considered a single service and its VAT liability will depend on the rules of location
V1653-25
Tour guide services provided by a non-established person to an agency are taxed under the general regime
V1536-25
La entrega de bienes con instalación que implique inmovilización está sujeta a IVA mediante inversión del sujeto pasivo
V0693-25
Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid
V1906-24
Belgian supplier purchases documented by email PDF invoice under 2006/112/UE directive
V1882-24
Korean subsidiary's technical services subject to VAT if recipient is a Spanish entrepreneur
V0142-24
Procedimiento de devolución de cuotas soportadas para empresarios no establecidos en el territorio de aplicación del Impuesto
V2651-22
Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)
V2383-22
La condición de empresario no establecido y el régimen de devolución dependen de la inexistencia de un establecimiento permanente
V2063-22
Condiciones para que una sucursal sea considerada empresario o profesional a efectos del IVA
V1553-22
Tratamiento del IVA en la organización de eventos deportivos para clientes no establecidos en España
V0642-22
V0367-22
Tratamiento del IVA en operaciones de transporte de bienes desde Dinamarca a almacenes de terceros en España
V0220-22
La falta de reciprocidad de trato impide la devolución del IVA por la compra de gasoil en el caso de Marruecos
V2883-21
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