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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
IVA operations compatible with nonprofit associations' exemptions
V5409-26
Transport subsidies not subject to VAT
V5163-26
Return of a vehicle without exercising purchase option incurs no VAT or invoicing obligation
V1057-26
Constitution and redemption of consigned census exempt from VAT
V0506-26
Fianza not subject to VAT; application to machinery is
V2169-25
The provision of cleaning or laundry services may render the lease of tourist apartments a transaction subject to VAT
V1513-25
El pago de la indemnización por costas judiciales no constituye una operación sujeta al IVA
V0834-25
Purchase of a balloon via public deed may be subject to AJD variable fee
V0764-25
La sujeción al IVA en la transmisión de edificaciones depende de si la operación se considera una entrega de edificación para rehabilitación o una segunda entrega exenta
V2605-24
UTE transfers administrative concession freely to affiliated entity: transaction deemed self-consumption at 21% VAT rate
V2532-24
Transfer of rural land with irrigation shed to REAGP buyer: exempt from VAT, no renunciation possible, subject to ITP
V2273-24
Return of a plot by contract resolution not subject to VAT
V0148-23
Transfer of shares exempt from VAT and ITP unless there is an intent to evade property tax
V2058-22
Contribution of property to a company is VAT liable if first transfer by promoter
V3211-21
Return of property due to contract nullity is not VAT liable, but a correction
V2088-21
Transfer of university spaces to a foundation is subject to VAT
V2873-20
Las ayudas para movilidad de estudiantes y profesores no son deducibles en el Impuesto sobre Sociedades de la asociación
V3252-15
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