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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Room and facility amortisation not applicable where continuous availability is intrinsic to hotel services
V5247-26
LNG delivery location depends on whether it is in liquid or gaseous state at the time of purchase
V1898-24
V1899-24
Maternity allowance must be attributed to the years it was due via supplementary tax returns
V1541-24
No automatic loss of capital on credit default unless IRPF law conditions met
V2119-23
Technical consultancy services for the acquisition of medical devices may be taxed under the general rule or based on the location of the real estate
V0988-23
Expenses accounted for in a period following their accrual may be deductible in that period under certain conditions
V1749-22
Mediation services to non-EU companies may be subject to VAT if their effective use and enjoyment is in Spain
V0444-22
Annual tax on unit linked insurance profits not applied if investments are replaced before transitional period ends
V1290-21
The dissolution of communities of property is subject to Stamp Duty if there are no excesses in adjudication or if the special rule is met
V1213-21
Non-payment of a credit does not automatically create a patrimonial loss
V3338-19
Property rental declarations not considered immovable-related services for VAT location
V0558-18
Real estate photography and video services are not subject to Spanish VAT when the client is a German entity
V0276-16
Entity may apply exemption for share transfer if minimum capital percentage is met
V3141-15
Agency services for the transfer of mortgage credit rights are located where the property is situated
V1195-15
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