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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 99 results.
Exemption from VAT depends on inclusion in official study plans
V5411-26
Mandatory school transport exempt from VAT; optional subject to 10% reduced rate
V5162-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
Debe aplicarse la inversión del sujeto pasivo en servicios prestados por un no establecido a un empresario en España
V1478-26
IVA can be charged to customers via amended invoices after exit from agricultural special regime
V1481-26
IVA in legal services devenged upon judicial procedure completion
V1427-26
Rural land lease exempt from VAT if used for farming, not parking
V1053-26
Los servicios de saneamiento de aguas residuales prestados por un medio propio pueden no estar sujetos al IVA
V1012-26
Improvements to a home before delivery qualify for 10% VAT rate
V0780-26
Private chef service taxed at 10% VAT if classified as catering service
V0499-26
La transmisión de parcelas urbanizadas por una entidad pública puede estar sujeta al IVA y permite la rectificación de la base imponible
V0443-26
Latin, modern and urban dance teaching not exempt from VAT
V0293-26
Las aportaciones para compensar el déficit de transporte público no están sujetas al IVA si no hay distorsión de la competencia
V0320-26
Renting pallets: deposit included in VAT base and reducible on return
V0237-26
Event ticket management costs qualify for 10% reduced tax rate
V0198-26
IVT from 10% to 4% possible in residential care if conditions met at due date
V0142-26
Price increase by judicial ruling under rebus sic stantibus subject to VAT
V2448-25
The establishment of aerial energy easements is subject to but exempt from VAT
V2320-25
Prescribes right to charge VAT to customers after exclusion from agricultural special regime
V2307-25
No VAT applies when service is provided to an educational centre in Canary Islands, Ceuta or Melilla
V2308-25
Obligation to rectify VAT taxable base due to non-validation of RD-law 7/2025 on electric toll discounts
V2162-25
The classification of the supply of goods or the provision of services must be assessed on a case-by-case basis according to the characteristics of the transaction
V1988-25
IVA refund possible for wheelchairs if disability certificate has retroactive effects
V1693-25
Requisitos para aplicar el tipo reducido del 10% en obras de renovación y reparación
V1656-25
La transmisión de un solar puede estar sujeta al IVA si el transmitente es empresario y el bien está afecto a su actividad
V1658-25
Las aportaciones de la Administración para el transporte urbano no están sujetas al IVA
V1619-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
Los arrendamientos de apartamentos sin servicios hoteleros están sujetos y exentos de IVA
V1340-25
Las aportaciones de la Administración para el transporte escolar no están sujetas al IVA
V1315-25
El arrendamiento de un inmueble destinado a vivienda puede estar exento de IVA bajo ciertos requisitos
V1219-25
Posibilidad de rectificar la base imponible y cuotas de IVA tras sentencia judicial por cláusula rebus sic stantibus
V1072-25
La enseñanza de competencias digitales puede estar exenta de IVA según se ejerza como profesional o como empresario
V1031-25
Las gafas y lentillas graduadas pueden tributar al 4% para personas con discapacidad igual o superior al 33%
V0995-25
No VAT or insurance tax on refund of unused premiums
V0841-25
El arrendamiento de inmuebles destinado a vivienda puede estar exento de IVA según su uso efectivo
V0766-25
La prestación de servicios a un empresario en Francia no se entiende realizada en el territorio de aplicación del impuesto
V0734-25
El importe del IBI que el adquirente debe abonar al vendedor forma parte de la base imponible del IVA de la transmisión
V0558-25
La compensación por gastos de trabajadores subrogados puede no estar sujeta a IVA si no constituye una contraprestación por un servicio
V0489-25
Modification of VAT taxable base due to contract termination and irrecoverable debt
V0255-25
Residential services for the elderly provided by a city council are exempt from VAT
V0215-25
The accrual of VAT on legal services occurs upon the provision of the service, regardless of the issuance of an invoice or payment
V0077-25
Aplicación de la inversión del sujeto pasivo en subcontratas de obras de construcción
V2564-24
IVA: definitive non-payment allows base modification under art. 80.2, not 80.4
V1892-24
Si la obra queda sin efecto, el proveedor debe rectificar la base imponible del IVA y reintegrar la cuota al cliente
V1347-24
Requirements for the rectification of tax amounts via credit note and conditions of the taxable base
V0810-24
Rectification of VAT due to judicial resolution of a resolving condition possible
V0563-24
Tax exemption for insurance distribution may apply to non-profit entities
V0482-24
Intermediary must charge VAT to property owner
V0098-24
La rectificación del IVA por resolución de contrato requiere que la ineficacia de la operación quede determinada por resolución firme o conforme a Derecho
V3299-23
IVA base imposable can be modified for definitive energy supply non-payments
V3294-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Supply of drinks with on-site auxiliary services subject to 10% VAT
V0557-23
It is possible to renounce the exemption on the second delivery of buildings if the buyer is a business with deduction rights
V0331-23
Obligación de expedir factura rectificativa ante la modificación de la base imponible
V0193-23
Return of a plot by contract resolution not subject to VAT
V0148-23
Delivery of new parking spaces after contract nullity may be subject to VAT or ITP/AJD
V2648-22
IVA base imposable can be reduced upon definitive extinction of uncollectible debts
V1942-22
IVA base imposable can be reduced for uncollected debts after contract termination
V1941-22
Procedencia de la rectificación de cuotas de IVA mediante factura rectificativa y cómputo del plazo de cuatro años
V1401-22
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de construcción o urbanización
V1403-22
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