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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
La transmisión de inmuebles en subasta administrativa puede estar sujeta a IVA o exenta según su afectación y naturaleza
V2446-25
La adjudicación de un inmueble en subasta judicial puede estar sujeta a IVA si el inmueble estaba afecto a la actividad del transmitente
V2322-25
La entrega de edificaciones puede estar sujeta a IVA mediante la renuncia a la exención si el adquirente tiene derecho a deducción
V2164-25
Análisis de la sujeción y exención del IVA en la transmisión de un local comercial según la condición de empresario y el historial de arrendamiento
V1867-25
La transmisión de edificaciones puede estar sujeta pero exenta de IVA si se considera segunda o ulterior entrega
V1719-25
La entrega de terrenos con edificaciones destinadas a demolición no goza de la exención de IVA
V1715-25
La transmisión de un inmueble de forma aislada puede considerarse una mera cesión de bienes sujeta a IVA
V1668-25
Posibilidad de aplicar la inversión del sujeto pasivo en la transmisión de locales que podrían estar exentos por ser segundas entregas
V1630-25
The supply of a building may be subject to and exempt from VAT or allow for the waiver of exemption
V1495-25
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
La exención del IVA en la entrega de terrenos depende de si se ha iniciado el proceso de urbanización
V1266-25
La entrega de una vivienda por una sociedad puede estar sujeta pero exenta de IVA si es una segunda o ulterior entrega
V0763-25
La transmisión de viviendas tras reformas puede estar sujeta o exenta de IVA según si se considera primera o ulterior entrega
V0720-25
La venta de un inmueble por una sociedad sin actividad empresarial no está sujeta al IVA
V0715-25
The liability or exemption for VAT in the transfer of land depends on its nature and the stage of the urbanization process
V0226-25
The VAT liability of the purchase option depends on whether the transferred elements constitute an autonomous economic unit
V0086-25
The allocation of real estate through capital reduction is subject to VAT and to the corporate operations modality of the Transfer Tax and Documented Legal Acts Tax
V0085-25
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