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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Wheelchair repairs and certain spare parts subject to 21% VAT
V0757-22
Fiber optic installations in buildings and telecommunications services to individuals are subject to VAT
V0644-21
Aircraft and accessory deliveries may be VAT exempt when used by a public entity
V1290-20
VAT and Excise Duty exemptions for international shipping vessel provisioning
V1183-20
Repairs for non-established entities are outside the scope of VAT and import VAT is deductible
V3206-19
Purchase price under the second-hand goods scheme excludes subsequent repairs or spare parts
V2348-19
Canarian entrepreneur may register for VAT and intra-Community operator registry
V2671-18
Prescription eyeglass frames subject to 10% VAT if accrual occurs after 29 June 2017
V1060-18
Warehouse management involving goods acquisition requires registration under commercial headings
V2193-17
Air conditioning components and spare parts subject to standard VAT regime
V1151-17
10% VAT rate applies to prescription glasses supplied as lens and frame sets
V0769-17
Customs shipping document only required if repair is classified as a supply of goods
V4097-16
Joint ownerships taxed via income attribution if not civil societies with commercial purposes
V4025-16
Wind turbine spare parts transport must be classified under road freight transport
V2243-15
Wheelchair accessories and spare parts subject to 21% VAT, with specific exceptions
V0713-15
V2179-14
Standard 21% VAT rate applies to the supply of electric wheelchair batteries
V0547-14
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