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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
VAT recovery required for watch sale to a company, but invoicing depends on recipient status
V5221-26
Differentiated activity sectors possible if activities and deductions differ by more than 50 percentage points
V5159-26
El régimen de recargo de equivalencia se aplica solo a comerciantes minoristas que no transformen productos
V1518-26
Farmer with special VAT regime faces general VAT and capital gain on sale of urbanised land
V1140-26
Electricity supply not subject to equivalence surcharge
V0685-26
Foundation must apply sectoral deduction regime if carrying out activities with different deduction rights
V0176-26
Group entity property transfer: taxable base and linear imputation
V2367-25
Decoration projects are taxed at 21% VAT and the taxation of works depends on their independence from the design service
V1752-25
La cesión gratuita de uso de vehículos no se acoge al régimen especial de bienes usados
V1637-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
Vegetable farming falls under special agricultural regime; seed testing under simplified regime
V1534-24
Consumption by homeowners subject to VAT if use changes from sale to rental
V0910-22
VAT rate for purchasing property as office premises is 21% or 10% if suitable for residential use
V2049-21
IVA on rented properties not deductible if affectation changes to rental sector
V3440-20
La base imponible de las operaciones intragrupo se constituye por el coste de los bienes y servicios por los que se haya soportado el IVA
V1862-20
Condiciones para la aplicación de la inversión del sujeto pasivo en la venta de móviles, consolas, ordenadores y tabletas
V1402-19
Tratamiento en el IAE de la actividad de impresión gráfica y venta de artículos de regalo personalizados
V0843-17
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