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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Application of passive subject investment in construction or rehabilitation works execution
V5257-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
V0673-26
Window terrace closure may qualify for 10% VAT if deemed renovation and repair
V0184-26
The existence of a permanent establishment through a construction site depends on whether its duration exceeds 12 months
V2414-25
10% reduced VAT applies to renovation works if materials cost does not exceed 40% of taxable base
V1662-25
10% VAT rate applicable to rehabilitation of housing buildings
V1576-25
Passive investor investment applies to construction or building rehabilitation works
V2071-24
Architect fees for project design and technical management are expenses inherent to the acquisition
V2105-23
No application of passive subject inversion in industrial machinery repair and maintenance services
V1172-23
Inversion of passive subject applicable to installation and assembly services in construction works
V3062-21
Inversion of the passive party applies to construction or urbanisation works
V1437-21
Subject passive investment applies to machinery supply with installation in construction works
V0836-21
Investment of passive party applies to rail construction works
V3100-20
Reduced VAT rates apply to self-built homes and solar plots
V3030-20
Inversion of the passive party applies to direct construction contracts
V2910-20
Una obra de construcción de más de doce meses puede constituir establecimiento permanente según el Convenio hispano-alemán
V0787-18
Inversion of the passive party applies to construction and urbanisation works
V0436-18
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de rehabilitación
V4076-16
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra
V2055-16
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de construcción o rehabilitación
V2419-15
Se aplica la inversión del sujeto pasivo en ejecuciones de obra de construcción o urbanización bajo requisitos específicos
V1593-15
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