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Travel agencies' special regime applies to packages including transport, accommodation and entertainment
V5235-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
IVA due at time of placing goods at customer's disposal
V1119-26
Import duty base is the vessel's total value, not advance payments
V0197-26
Obligation to issue invoice for each advance payment in renovation works
V0084-26
Non-existence of taxable event in the sale of vessels delivered outside the Union and treatment of mediation services
V1779-25
Devengo del IVA en servicios de asesoría: reglas generales y tratamiento de pagos anticipados
V1659-25
Sujeción al IVA de las aportaciones de socios a cooperativas de viviendas según su finalidad
V0997-25
La compañía aérea debe expedir factura por los pagos anticipados y no puede retrasarla hasta el último trayecto
V0801-25
Promotion services in loyalty programs are subject to VAT at the standard rate
V0559-25
IVA devenged independently per delivery in commission purchase
V1876-24
Inversion of the passive party applies in urbanisation works if recipients are entrepreneurs or professionals who declare their status
V2311-23
Reduced 4% VAT rate applicable to housing deliveries to rental entities
V1906-23
No se produce el devengo anticipado de IVA en entregas o adquisiciones intracomunitarias por pagos anticipados
V1535-22
VAT payable and undeductible must be included in housing development taxable base
V2576-21
El devengo del IVA en servicios de urbanización se produce, por regla general, cuando las obras se entienden finalizadas
V3495-20
IVA due upon distribution of private copying compensation
V0455-19
V0056-19
Procede la inversión del sujeto pasivo si el adquirente asume la obligación de extinguir la deuda garantizada
V2005-17
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