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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
La transmisión de edificaciones puede estar sujeta y no exenta de IVA si se considera que la construcción no ha terminado
V0180-26
La venta de una vivienda tras un arrendamiento con opción de compra puede considerarse primera entrega sujeta a IVA
V2301-25
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V2229-25
Sujeción al IVA de las operaciones realizadas por una comunidad de bienes y devengo de la entrega de bienes
V2230-25
Condiciones para la sujeción al IVA en la transmisión de bienes por comunidades de bienes y la condición de empresario
V2214-25
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA en la entrega de bienes
V2215-25
The transfer of buildings under construction and their plot is subject to the general VAT rate of 21%
V2011-25
La cesión de uso de apartamentos en complejos hoteleros y su venta están sujetas al tipo general de IVA
V1626-25
La exención del IVA en la transmisión de viviendas tras reformas depende de si las obras califican como rehabilitación
V1621-25
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
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 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 transmisión de viviendas tras reformas puede estar sujeta o exenta de IVA según si se considera primera o ulterior entrega
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 transfer of a premises following a lease with an option to purchase may be considered a first supply subject to VAT
V0091-25
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
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