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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Notarial and registration costs of inheritance can be included in property acquisition value
V1580-26
Software revenue recognised according to accounting period and progress
V5014-26
Deliveries of beverages are not successive transactions and allow recapitulative invoices
V1298-26
Surface right creation on land subject to 21% VAT
V0676-26
Resolución de 10 de diciembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Felanitx n.º 2, por la que se suspende la asignación de un número de registro único de alquiler de corta duración turístico por no constar declarada en la finca objeto del presente expediente vivienda alguna sobre la misma, faltando, por tanto, la declaración de obra de la misma conforme al tracto sucesivo y
BOE-A-2026-5958
10% VAT rate applies to electricity supply based on rate in billing period
V0319-26
Resolución de 6 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Puerto de la Cruz, por la que se suspende la inscripción del dominio de una finca, por adjudicación de herencia por falta de título hábil para inscribir una cuarta parte indivisa, inscrita a nombre de persona distinta, por incumplimiento del principio hipotecario del tracto sucesivo.
BOE-A-2026-1458
Surface right establishment may be subject to VAT and royalties are deemed rental income
V0095-26
Notarial deed subject to ITPAJD unless transmission tax payment is proven
V2180-25
Devengo del IVA en servicios de asesoría: reglas generales y tratamiento de pagos anticipados
V1659-25
The constitution of surface rights is subject to VAT and its accrual is of a successive nature
V1494-25
VAT rate for electricity supply depends on when price becomes due
V1005-25
Commitment to purchase and product promotion are considered services subject to VAT
V0083-25
Purchase commitment and product promotion constitute a service subject to VAT
V1634-24
Transfer of homes between foundations may be subject to VAT as first delivery
V2604-22
La cesión de derechos de imagen de un deportista está sujeta al IVA con el tipo general del 21%
V0702-18
Reglas de devengo del IVA en contratos de ejecución de obra y servicios de mantenimiento
V0558-17
El plazo de prescripción del ITP en expedientes de dominio se computa desde la fecha del propio expediente
V0300-17
La inversión del sujeto pasivo se aplica a la ejecución de obra pero no a los servicios de mantenimiento
V2314-16
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