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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 180 results.
10% VAT for rehabilitation requires building to be habitable
V5418-26
Reduced 10% VAT applies to key-handover home construction by private promoters
V5416-26
10% VAT applies to delivery of general regime public protection property
V5420-26
Improvements contracted directly with constructor subject to 21% VAT
V5419-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
10% VAT on construction or renovation not necessarily requiring habitability certificate
V5174-26
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
Pension plan promoters making contributions must submit form 345
V5149-26
10% reduced VAT applies to rehabilitation of buildings mainly used for housing
V5100-26
Application of the reduced rate of 10% to residential renovation works via direct contract between developer and contractor
V1483-26
10% reduced VAT applicable for energy efficiency home renovations if criteria met
V1485-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
Property transfers after renovation may be VAT liable if deemed first delivery
V1460-26
Reduced 10% VAT applies to housing construction and integrated elements, not pools
V1461-26
Reinvestment exemption available for home construction if timelines met
V1327-26
Reinvestment exemption applicable if two- and four-year periods met
V1262-26
Reinvestment exemption applicable for construction property if timelines met
V1126-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
10% VAT rate applicable for energy retrofitting of homes meeting quality and quantity criteria
V1013-26
Reduced 10% VAT applies to self-use residential construction
V1007-26
Renovation works taxed at 21% unless qualifying for reduced rate
V0959-26
4% VAT applies to official protection homes under certain conditions
V0956-26
10% VAT applies to purchase of limited-price public protection property
V0787-26
Improvements to a home before delivery qualify for 10% VAT rate
V0780-26
V0774-26
Award of homes to co-owners after dissolution of property community is subject to VAT
V0726-26
Award of homes to co-owners after dissolution of property community subject to VAT
V0708-26
Individual improvements in homes built directly by constructor taxable at 21% VAT
V0679-26
Transfer of a surface right over a built official housing unit is deemed a goods supply subject to VAT
V0633-26
Reduced 10% VAT applies to home construction, kitchen furniture and garden preparation under specific conditions
V0637-26
Reduced 10% VAT applies to parcel enclosure in housing autopromotion
V0338-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Hydrogen intended as fuel additive falls under Hydrocarbons Tax
V0212-26
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
Works of improvement contracted directly with constructor taxed at 21% VAT
V0179-26
Construction of pools subject to general 21% VAT; passive investor allowance applies
V0137-26
10% reduced VAT applies to building or rehabilitation projects in homes primarily
V0141-26
Subject passive investment in solar panels on existing roof structures depends on whether it is classified as rehabilitation
V0136-26
Exemption for reinvestment in construction requires two-year reinvestment and four-year completion period
V2626-25
Reduced 10% VAT applies to self-built property for private use
V2582-25
V2520-25
Sale of a property after a lease with option to buy deemed first supply for VAT
V2301-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
10% reduced VAT rate for building homes primarily for housing
V2168-25
Possibility of applying reduced VAT rate to repairs in a granary if considered a dwelling annex
V1773-25
The lease of a property not used for development activity may be subject to VAT
V1760-25
10% reduced VAT rate for home renovation and rehabilitation works
V1750-25
Requisitos para la aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de viviendas
V1720-25
Enterprise pension contributions reported in model 345 according to worker attribution
V1722-25
Property deliveries and construction works subject to VAT
V1723-25
Reinvestment exemption for under-construction home requires two-year payment period
V1686-25
El tipo reducido del 10% en obras de construcción o rehabilitación requiere que el edificio esté destinado principalmente a viviendas
V1666-25
4% VAT applies to public protection homes meeting specific criteria
V1634-25
El tipo reducido del 10% se aplica a obras de construcción de edificios destinados principalmente a viviendas
V1607-25
Number of children in a family does not determine VAT rate for purchasing public housing
V1574-25
4% VAT applies only to specific official protection housing
V1538-25
The transfer of a house under construction by individuals may not be subject to VAT
V1493-25
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
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