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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Energy savings transfer by a property owners’ association is VAT-exempt
V5425-26
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Mediation for foreign courses exempt from VAT if education takes place abroad
V5426-26
Council compensation for waste management subject to 10% VAT
V5410-26
Sale of a vehicle used in business activity is subject to VAT based on its business-related proportion
V5404-26
Holiday accommodation sales by a Canary Islands entity not subject to VAT if no permanent establishment
V5402-26
Public contributions for school transport exempt from VAT do not require invoicing
V5092-26
VAT treatment on contributions from the Administration for school transport
V5094-26
V5093-26
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Cemetery services by a municipal commercial society are exempt from VAT
V1680-26
La compra de un local para alquiler puede estar sujeta a IVA y permitir la deducción mediante la renuncia a la exención
V5061-26
Public contributions for school transport are exempt from VAT
V5053-26
Admin contributions for school transport exempt from VAT
V5054-26
Public contributions for school transport exempt from VAT no invoicing required
V5052-26
V5056-26
V5055-26
Administrative school transport contributions exempt from VAT and no invoice required
V5044-26
Public contributions for school transport exempt from VAT and no invoice required
V5042-26
V5043-26
Property transfers after renovation may be VAT liable if deemed first delivery
V1460-26
La titularidad de acciones de una sociedad española puede suponer la sujeción al Impuesto sobre el Patrimonio por obligación real para no residentes
V5018-26
Los servicios de transporte y logística a empresarios no comunitarios sin establecimiento en España no están sujetos al IVA
V1431-26
Lugar de realización de servicios digitales prestados a empresarios o profesionales en el extranjero
V1428-26
Public contributions for school transport are not VAT liable
V1367-26
Sujeción al IVA de los servicios de guía turístico comercializados mediante mediación
V1363-26
Public contributions for school transport are not VAT subject operations
V1368-26
V1366-26
V1302-26
Public contributions for school transport exempt from VAT
V1303-26
Administrative contributions for school transport exempt from VAT
V1307-26
Digital content services for Irish platforms exempt from Spanish VAT
V1106-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
Las aportaciones para financiar obras de infraestructuras de agua podrían no estar sujetas al IVA según los nuevos criterios de subvenciones vinculadas al precio
V0954-26
VAT liability of a partner's services depends on independence and own resources
V0929-26
Training courses exempt from VAT only if part of an official study programme
V0882-26
Payment of costs judgment not subject to VAT as it is compensatory
V0884-26
V0844-26
V0838-26
School transport services by a UTE are VAT liable; public subsidies are not
V0841-26
School transport services by a UTE are VAT liable
V0851-26
V0856-26
V0840-26
V0839-26
V0837-26
School transport services by a UTE are VAT liable; public contributions are not
V0855-26
Driving awareness and re-education courses subject to VAT
V0861-26
V0858-26
V0845-26
V0852-26
Public contributions for school transport are not subject to VAT
V0832-26
V0831-26
Aquatic rescue and first aid training courses exempt from VAT
V0804-26
Global subsidies not VAT liable if not price-linked
V0799-26
Online training with pre-recorded content liable to 21% VAT
V0778-26
Online merchandise sales by political parties are subject to VAT
V0775-26
VAT rate for home sales depends on whether works constitute rehabilitation or property is habitable
V0737-26
Events for non-resident entrepreneurs may be exempt from Spanish VAT
V0742-26
Leadership courses exempt from VAT only if based on official curricula and meet IAE requirements
V0740-26
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