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Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
El adjudicatario empresario puede expedir factura y liquidar el IVA en una cesión de remate judicial
V5136-26
Property transfers after renovation may be VAT liable if deemed first delivery
V1460-26
Determinación de la tributación (IVA o ITPAJD) en la adquisición de una vivienda según su condición de primera o segunda entrega
V1449-26
10% reduced VAT applies to prepayment for homes regardless of occupation licence
V1392-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Transfer of a residential concession is subject to VAT at a possible 4% rate
V0801-26
VAT rate for home sales depends on whether works constitute rehabilitation or property is habitable
V0737-26
Award of homes to co-owners after dissolution of property community subject to VAT
V0708-26
Commercial property transfer under compulsory assignment subject to VAT as self-consumption
V0643-26
The 10% tax rate applies if the apartments are suitable for use as a dwelling
V0201-26
Holiday homes taxed at 21% VAT; builder's investment applies
V0193-26
The transfer of buildings may be subject to and not exempt from VAT if the construction is considered unfinished
V0180-26
Sale of a property after a lease with option to buy deemed first supply for VAT
V2301-25
Conditions for a community of property to be a taxable person for VAT purposes
V2229-25
VAT liability for operations carried out by a community of property and accrual of the supply of goods
V2230-25
Conditions for VAT liability in the transfer of assets by community of property and the status of entrepreneur
V2214-25
Delivery of a property by a developer may be subject to VAT if it is the first delivery of buildings
V2215-25
The transfer of buildings under construction and their plot is subject to the general VAT rate of 21%
V2011-25
La exención del IVA en la transmisión de viviendas tras reformas depende de si las obras califican como rehabilitación
V1621-25
La cesión de uso de apartamentos en complejos hoteleros y su venta están sujetas al tipo general de IVA
V1626-25
La transmisión de una vivienda puede estar sujeta a IVA si se considera primera entrega o si el terreno excede los límites de exención
V1410-25
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
La primera entrega de una vivienda por un promotor está sujeta al IVA con el tipo reducido del 10%
V1316-25
The purchase of a warehouse from a developer may be subject to VAT at 21% if it is the first delivery
V0798-25
La sujeción o exención del IVA en la transmisión de viviendas depende de si las obras realizadas califican como rehabilitación
V0720-25
The renovation of a premises for the purpose of selling or renting housing may confer the status of a taxable person subject to VAT
V0158-25
Conditions for VAT liability in the transfer of land by a City Council
V0096-25
The allocation of real estate through capital reduction is subject to VAT and to the corporate operations modality of the Transfer Tax and Documented Legal Acts Tax
V0085-25
The transfer of a premises following a lease with an option to purchase may be considered a first supply subject to VAT
V0091-25
Donation of an industrial property built by promoter is subject to VAT as first construction delivery
V0260-24
La calificación de las obras como rehabilitación es clave para determinar la exención del IVA en la entrega de la edificación
V1144-23
Delivery of new parking spaces after contract nullity may be subject to VAT or ITP/AJD
V2648-22
Transfer of homes between foundations may be subject to VAT as first delivery
V2604-22
VAT treatment on the sale of free-market housing following its social housing protection period
V2244-22
Sale of rehabilitated homes may be VAT liable and allow input tax deduction
V1890-22
Los copropietarios pueden ser sujetos pasivos independientes de IVA si las operaciones se refieren a ellos y no a la comunidad
V3229-21
La entrega de edificaciones en curso de construcción está sujeta a IVA
V2427-21
La entrega de inmuebles puede estar sujeta a IVA o exenta según si es primera o segunda entrega
V2326-21
Property deliveries after renovation not considered first delivery and do not allow IVA deduction
V1913-21
La adquisición de un local comercial al promotor puede estar sujeta a IVA y permitir la deducción según el destino y la naturaleza de la entrega
V0725-21
La primera entrega de una edificación por un promotor está sujeta a IVA
V0390-21
Donation of a property by a developer to a sibling is subject to VAT for self-consumption
V0364-21
Completed property deliveries subject to VAT at 4% rate
V0012-21
Reformed property delivery may be first VAT-exempt delivery if rehabilitation criteria met
V2136-20
La entrega de inmuebles puede estar sujeta a IVA o exenta según si se trata de una primera o segunda entrega
V1285-20
Análisis de la sujeción al IVA en la entrega de locales comerciales y la consideración de promotor
V0568-20
10% tax rate on new property purchase depends on residential suitability
V0464-20
La exención del IVA en la entrega de locales depende de si las obras realizadas califican como rehabilitación
V0284-20
Sujeción al IVA en la entrega de bienes derivada de un contrato de arrendamiento con opción de compra
V0921-19
La transmisión de un inmueble por una comunidad de bienes dedicada al alquiler está sujeta al IVA
V1711-18
La transmisión de fincas rústicas no edificables puede estar exenta de IVA, mientras que la de viviendas rehabilitadas puede estar sujeta
V1456-18
La comunidad de bienes de dos socios puede ser sujeto pasivo del IVA en el arrendamiento de una nave industrial
V0987-18
La entrega de un edificio para reforma puede estar sujeta a IVA si las obras se califican como rehabilitación
V1990-17
La transmisión de una edificación en curso de construcción está sujeta a IVA
V4208-16
Early termination of a public works concession may constitute a supply subject to VAT
V0732-16
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