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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Purchase of a rental property may be subject to VAT and allow deductions
V5061-26
The transfer of a commercial premises following an uninterrupted lease of more than two years is considered a second or subsequent delivery, being subject to but exempt from VAT
V0196-26
La exención de IVA en segundas entregas de edificaciones depende de si la actuación califica como obra de rehabilitación
V1419-25
Transfer of a building intended for demolition and new development is subject to VAT
V2924-23
Delivery of a building by a non-developer may be exempt from VAT as a second delivery
V2124-22
Sale of sports facilities used for over two years may be subject to or exempt from VAT
V0219-22
Commercial property transfer may be VAT-exempt if second construction delivery
V1145-21
Judicial auction transfers are subject to VAT, while property purchases may be exempt if they constitute a second delivery
V0061-19
Handover of a hospital following early termination of a concession may be subject to VAT or exempt
V2633-17
The transfer of real estate through the early exercise of a purchase option in a financial lease may be subject to VAT
V2549-17
El transmitente puede renunciar a la exención de la segunda entrega de edificación si el adquirente tiene derecho a deducción
V0520-17
La venta de una edificación para su demolición está sujeta al IVA y no goza de la exención de segundas entregas
V0033-17
Reversion of assets via administrative concession resolution is subject to VAT and may be exempt
V3252-16
Renunciation of VAT exemption possible in business property transfers
V4116-15
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