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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
El tipo de IVA aplicable a las obras de mejora depende de la calificación de la vivienda y de la relación contractual con el promotor
V0179-26
Condiciones para la exención por reinversión en la construcción de una nueva vivienda habitual
V2626-25
Aplicación del tipo reducido del 10% en la construcción de vivienda para uso propio por un particular
V2582-25
4% VAT applies to official protection homes under certain conditions
V2520-25
La venta de una vivienda tras un arrendamiento con opción de compra puede considerarse primera entrega sujeta a IVA
V2301-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
El tipo reducido del 10% en la construcción de edificios depende de que su destino sea principalmente vivienda
V2168-25
Requisitos para la aplicación del tipo reducido de IVA en obras de rehabilitación de edificios destinados a viviendas
V1773-25
The lease of a property not used for development activity may be subject to VAT
V1760-25
Aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de viviendas y sus requisitos
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
Sujeción al IVA de las entregas de viviendas y ejecuciones de obra en promociones inmobiliarias
V1723-25
V1686-25
El tipo reducido del 10% en obras de construcción o rehabilitación requiere que el edificio esté destinado principalmente a viviendas
V1666-25
El tipo reducido del 10% se aplica a obras de construcción de edificios destinados principalmente a viviendas
V1607-25
4% VAT applies to public protection homes meeting specific criteria
V1634-25
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
Requisitos para la aplicación del tipo reducido del 10% de IVA en obras de rehabilitación
V0732-25
El trastero tributará al 10% de IVA si se transmite conjuntamente con la vivienda y se encuentra en la misma parcela
V0713-25
Aplicación del tipo reducido del 10% en la construcción de edificaciones destinadas principalmente a viviendas
V0719-25
Para aplicar el tipo reducido del 10% en obras de rehabilitación se deben cumplir requisitos cualitativos y cuantitativos
V0661-25
No obligation to report foreign property until ownership is acquired
V0615-25
Application of the reduced rate of 10% in the execution of residential construction works
V0070-25
Possibility of reducing excess pension plan contributions in the following five fiscal years
V0052-25
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