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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 79 results.
Navigation and vessel fees must be included in consignor's VAT base
V5414-26
Association liable to VAT and IAE if buying goods for resale to members
V5071-26
Guiding services to non-resident agencies are not subject to VAT; the treatment of tickets depends on whether they are supplied or part of the taxable base
V1495-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
Supply charges not considered invoices
V0484-26
The T-3 merchandise fee must be included in the VAT taxable base if it forms part of the consideration for the transaction
V0158-26
Return of funds for litigation expenses not considered economic income
V1856-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
Tratamiento del IVA en la repercusión de suministros pagados en nombre propio
V1433-25
Deposit tax to be included in VAT base if direct link exists
V1312-25
10% VAT rate applicable for water supply delivery and management if accessory to main service
V0604-25
Travel agencies must charge VAT when selling tickets on their own behalf
V0569-25
Fees paid by a firm on behalf of a client may be treated as supplies if certain conditions are met
V0256-25
IVA deductions for electricity supplies paid on behalf of customers not allowed
V1939-24
Management of agricultural compensation payments on behalf of the Administration is neither taxable base nor disbursement
V1891-24
The 21% standard VAT rate must apply to electricity re-invoicing in a marina
V1565-24
Company-paid tourist attraction tickets are not disbursements and must be included in the taxable base
V1492-24
Re-invoicing of water supplies in commercial leases is taxed according to the lease treatment
V1159-24
IBI recharging may be subject to VAT depending on whether it is a disbursement, independent recharging, or an ancillary expense
V1097-24
Mercantile fee (T-3) must be included in VAT base for storage and handling services
V0859-24
Re-invoicing of funeral rites may be a disbursement or an independent or ancillary service depending on its nature
V0870-24
Water and electricity costs passed through in commercial rent are subject to the 21% standard VAT rate
V0534-24
Special tax on waste disposal must be included in the VAT taxable amount for services
V0528-24
The allocation of electricity costs is not subject to VAT if the dwellings are provided free of charge
V0567-24
Industry department fees must be included in the VAT taxable amount for inspection services
V0069-24
Tickets sold by an intermediary acting on their own behalf are not withholdings and are subject to VAT if the event takes place in Spain
V3289-23
Professional income is recognised on an accrual basis or via the cash basis
V3084-23
Exact cost recovery of insurance to a subsidiary may be VAT-exempt
V3061-23
Provision of funds may be an advance payment subject to VAT or a disbursement not subject to tax
V2926-23
Recharged supplies may be treated as disbursements or part of a single supply depending on their nature
V2709-23
Recharging of expenses may be subject to 21% VAT or follow the treatment of the principal supply
V2531-23
Property sub-communities must charge 21% VAT on the re-invoicing of expenses
V2211-23
VAT rate applicable to late pass-on charges is the rate in force at the time of accrual
V2231-23
Cancelling an invoice with a negative entry and issuing a subsequent credit note is valid
V2194-23
Right to charge VAT expires one year after accrual, unless voluntarily accepted by the recipient
V1235-23
Independent rebilling of expenses is subject to the standard 21% VAT rate
V1173-23
Navigation aid fees must be included in the VAT taxable amount for port services
V1171-23
Re-invoicing of water supply in commercial leases is subject to 21% VAT as an ancillary service
V1074-23
Navigation aid fee subject to VAT as part of the taxable base for port services
V0256-23
Navigation aid fee must be included in the VAT taxable base for port services
V0249-23
Re-invoicing of electricity supplies in VAT-subject leases is considered ancillary to the main supply
V0005-23
Insurance recharged to tenants subject to the same tax treatment as the lease
V2663-22
Incineration or burial services paid on behalf of a client may be treated as disbursements
V2351-22
Re-invoicing of IBI may be subject to VAT if part of a single transaction; local councils are not required to refund the tax
V2308-22
Recharging of utility and maintenance costs may be subject to VAT as an ancillary supply
V2288-22
Associations must issue invoices for recharged expenses if they do not meet the requirements for disbursements or exemptions
V2291-22
Recharging independent expenses constitutes a service subject to 21% VAT
V2273-22
Recharged IAJD in a mortgage loan follows the VAT exemption treatment of the principal transaction
V2184-22
Exact rebilling of insurance costs is considered an exempt transaction for VAT purposes
V2011-22
Fees charged by a Professional Association for vehicle management services are subject to VAT at 21%
V1741-22
Exact recharging of insurance costs to members is subject to and exempt from VAT
V1044-22
Cession of public property use exempt from VAT
V0538-22
Expenses paid on behalf of end customers cannot be included as disbursements in the dealer's invoice
V0390-22
Exact rebilling of insurance costs is both taxable and exempt from VAT if treated as an independent service
V0389-22
The rebilling of water expenses is not a payment on behalf of a third party and is subject to VAT at 21%
V0166-22
Payment for vehicles by a financial institution on behalf of a dealership may be considered a disbursement not subject to VAT
V0162-22
Recharged expenses in an administrative concession may include VAT if contractually agreed
V3104-21
Recharging electricity costs is not a disbursement and is subject to 21% VAT
V3049-21
Recognition of ownership is subject to transfer tax if prior payment cannot be proven
V2632-21
Mediation in the sale of shares may be VAT exempt if acting as an independent third party
V2420-21
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