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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 99 results.
The application of the prorata rule depends on the existence of differentiated sectors or mixed operations
V5432-26
Music associations exempt from VAT if social entity requirements met
V5421-26
IVA operations compatible with nonprofit associations' exemptions
V5409-26
Deductibility of VAT on sports tournament organisation costs
V5250-26
Football camps taxed at 10% or 21% VAT depending on nature
V5217-26
Differentiated activity sectors possible if activities and deductions differ by more than 50 percentage points
V5159-26
Equestrian lessons taxed at 10% or 21% VAT depending on social assistance status
V1522-26
La consulta trata sobre la consideración de una subvención en el cálculo de la prorrata de deducción del IVA
V1479-26
Prorata rule applies to VAT deduction for nonprofit associations
V1423-26
Private wealth management does not affect VAT deduction prorata
V1103-26
VAT exemption for non-profit events depends on whether association acts in its own name and meets social criteria
V0828-26
VAT deduction for sponsorship costs: full deduction for exclusive expenses, prorated for shared ones
V0641-26
Financial transactions with EU external recipients entitle to VAT deduction
V0508-26
Application of the prorata rule for VAT deduction in non-profit sports clubs with exempt and taxable activities
V0366-26
Separate deduction regimes must be applied for currency exchange and ATM rentals
V0194-26
Whether sports and sponsorship activities constitute separate sectors or an accessory activity determines VAT deduction rights
V0172-26
Services from a Spanish branch to its Italian head office not subject to Spanish VAT
V2212-25
The provision of cleaning or laundry services may render the lease of tourist apartments a transaction subject to VAT
V1513-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
The organization of sporting events is not exempt from VAT and is subject to the general rate
V0712-25
La transmisión de viviendas tras reformas puede estar sujeta o exenta de IVA según si se considera primera o ulterior entrega
V0720-25
La transmisión de una vivienda reformada puede estar exenta de IVA o sujeta a gravamen según la naturaleza de las obras
V0644-25
Consortium fees may be VAT-exempt under specific conditions
V0593-25
VAT deduction allowed for agricultural activity and refund of surplus
V0254-25
Consultant starting VAT-exempt private tuition: must apply sector-specific deduction where CNAE groups differ and deduction rates vary by over 50 percentage points
V2343-24
Services provided by a autonomous body to its dependent administration may be exempt from VAT
V1995-24
IVD deductible for land and construction if professional intent and requirements met
V0386-24
Membership fees of non-profit associations exempt from VAT, but individual services are not
V3159-23
Water and sewerage supply subject to reduced 10% VAT
V2438-23
Los servicios de aparcamiento y préstamo de bicis y VMP están sujetos al IVA al 21% y permiten la deducción
V2029-23
Deductibility of VAT depends on whether results are granted free of charge or commercially exploited
V1904-23
VAT deductibility depends on subject operations or prorata application
V1863-23
Es posible deducir el IVA de reformas de inmuebles si su destino previsible sea el arrendamiento sujeto y no exento
V1627-23
IVA not deductible for used goods; vehicle expenses depend on activity allocation
V0917-23
VAT deductibility in construction projects under prorata rule and allocation criteria
V0920-23
Water supply by a municipality is VAT liable and allows deduction under certain conditions
V0648-23
Inversion of the passive subject applies to urbanisation works if recipients are entrepreneurs or professionals
V0124-23
Right to IVA deduction depends on activity link and non-exempt operations
V2560-22
Letting for tourism and residential use are not separate sectors
V2478-22
Requirements for VAT refund to entrepreneurs not established in the Union (United Kingdom case)
V2383-22
La exclusión de operaciones inmobiliarias en la prorrata de IVA depende de si constituyen una actividad económica y si son accesorias
V2133-22
Membership fees and cultural activities may be VAT-exempt if social entity requirements are met
V1305-22
Public sector contributions may be subject to VAT as consideration
V1242-22
Foundation must charge VAT on investment but cannot deduct it if its prorata is 0%
V0899-22
Rounding up allowed in dual entity deduction calculation
V0761-22
Fuel VAT deductible if linked to business activity and legal requirements met
V0344-22
La asociación no puede deducir el IVA si realiza exclusivamente actividades gratuitas y no tiene la condición de empresario
V3230-21
Urbanised plots delivered under expropriation subject to 21% VAT
V3189-21
Electronic prescription management services must be included in VAT prorata calculation
V3046-21
Los servicios de certificación de calidad educativa pueden estar exentos de IVA si cumplen requisitos específicos
V2690-21
Council may deduct VAT on cultural venue renovation if activities are taxable
V2250-21
Expense re-invoicing is subject to 21% VAT and allows prorated deduction
V2158-21
Pool and café services: subject but exempt, or subject and taxable
V2121-21
VAT deductibility in infrastructure projects depends on compliance with Law 37/1992
V1915-21
Las aportaciones de la Administración para financiar servicios no están sujetas a IVA si no existe reciprocidad de prestaciones
V3518-20
Exención de IVA en servicios de enseñanza, comedor y transporte escolar, y su tratamiento en actividades complementarias
V3483-20
Deducibilidad del IVA en ejecuciones de obra con inversión del sujeto pasivo mediante la aplicación de la prorrata
V3433-20
Non-profit associations can claim VAT exemption for services to members if they only charge statutory fees
V3128-20
Whether IVA deduction applies depends on whether services are taxable or not
V3117-20
Deductibility of VAT on property purchases depending on use and activity
V2719-20
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