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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Inversion Del Sujeto Pasivo — evolución doctrinal DGT
evolution::inversion-del-sujeto-pasivo
Farm land expropriations before material urbanisation are exempt from VAT
V5428-26
Transfer of rural land without material urbanisation works is VAT-exempt
V5429-26
Delivery of urbanised plot to settle debt subject to VAT
V5430-26
Sale of a rural property may be VAT-exempt if no urbanisation works have started
V5433-26
VAT liability for foreign client solicitation services depends on recipient status
V5408-26
Water distribution and hydraulic infrastructure works by irrigation communities are subject to VAT
V5405-26
Application of passive subject investment in construction or rehabilitation works execution
V5257-26
Parking space purchase may be VAT-exempt or taxable depending on tenant
V5260-26
Cannot compel seller to renounce VAT exemption in judicially validated purchase option
V5249-26
Sujeto Pasivo — evolución doctrinal DGT
evolution::sujeto-pasivo
Music folk workshops may be exempt from VAT if educational or cultural
V5222-26
Incompatibility between special regime refund (art. 119) and compensation claim
V5227-26
Resale of event tickets in own name subject to VAT; recipient is the attendee
V5214-26
E-learning courses subject to 21% VAT, not exempt
V5198-26
Online automated training courses taxed at 21% VAT and eligible for single window regime
V5189-26
Sale of a plot with urbanisation works started is VAT subject and may allow passive investor benefit
V5179-26
Renting property to a company is subject to VAT; owner must issue invoice
V5173-26
Differentiated activity sectors possible if activities and deductions differ by more than 50 percentage points
V5159-26
Sale of parking spaces from municipal land subject to VAT but exempt
V5161-26
Sujeción al IVA en arrendamientos de comunidades de bienes y servicios de plataformas de intermediación
V1687-26
Análisis de la sujeción al IVA en la transmisión de un local comercial según la condición de empresario de los transmitentes
V1679-26
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA
V1544-26
Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime
V1524-26
El régimen de recargo de equivalencia se aplica solo a comerciantes minoristas que no transformen productos
V1518-26
La actividad de una plataforma en Melilla queda fuera del ámbito del IVA y sujeta al IPSI
V1474-26
Debe aplicarse la inversión del sujeto pasivo en servicios prestados por un no establecido a un empresario en España
V1478-26
La recepción de servicios de proveedores no establecidos está sujeta a IVA, aunque la actividad del destinatario sea exenta
V1497-26
Inversion of the passive party applies to construction works of a theatre-auditorium
V1482-26
Farmer VAT special regime affected by family income under certain conditions
V1473-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
Subject passive investment applies to social housing construction; no VAT deduction possible
V1468-26
Ownership of a right of way does not create IBI liability
V1456-26
Users who purchase tickets are the invoice recipients and liable for VAT repayment
V1453-26
Ownership of a light aircraft by a society precludes VAT and Transport Tax exemption on relocation
V1440-26
VAT must be settled in the period of incurrence, regardless of invoice issuance date
V1446-26
La venta de cuadros originales se considera entrega de bienes sujeta al IVA
V1448-26
Property consortia must charge VAT on third-party pool usage
V1430-26
IVA applies to delivery to a national customer if they act as exporter in DUA
V1435-26
La sujeción al IVA en la adjudicación de nuda propiedad depende de si el transmitente actúa como empresario o profesional
V1422-26
Aplicación de la inversión del sujeto pasivo en servicios de intermediación prestados por entidades no establecidas
V1407-26
Business owners can deduct VAT on community expenses with itemised invoices
V1414-26
Hand embroidery taxed at 21% VAT unless classified as art object
V1357-26
VAT liability of a partner's services depends on independence or subordination
V1306-26
Sale of homes after uninterrupted rental for over two years may be VAT-exempt
V1202-26
Actions inherited must be included in IP and ITSGF taxable base
V1150-26
Must pay Patrimony Transmissions Tax on buying a used vehicle in Spain
V1148-26
Tax self-filing required for inheritance and gifts tax in Madrid
V1102-26
Gift receipts may be taxable under Inheritance and Gifts Tax if intermediation is not proven
V1069-26
Communities of goods must comply with RSIF if acting as VAT payers in economic activities
V1062-26
Communities of property must comply with RSIF if carrying out economic activity and invoicing as VAT liable entities
V1063-26
Investment of passive party applies to final installation of electrical substation if considered building or rehabilitation
V1052-26
Contribution of land in urbanisation process to capital subject to VAT
V1031-26
Holiday rentals without hotel services are VAT-exempt
V0952-26
Used clothing sales may qualify for special regime under certain conditions
V0960-26
Assignment of an intangible to a sole shareholder in a dissolution is subject to VAT
V0961-26
Portuguese accommodation, catering and transport not subject to Spanish VAT
V0879-26
Digital game sales via platform deemed electronic service
V0881-26
New construction and horizontal division taxed separately as Legal Documentary Acts
V0894-26
Inversion of passive subject applies to mushroom cultivation greenhouse construction
V0887-26
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