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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Reduced 10% VAT applies to key-handover home construction by private promoters
V5416-26
Lease of furnished homes with cleaning and dining services subject to 10% VAT
V5415-26
10% VAT for rehabilitation requires building to be habitable
V5418-26
50% rental reduction possible if property is for a specific physical person
V5331-26
Rental of property for exclusive residential use exempt from VAT
V5199-26
50% rental reduction possible if property is for habitual residence
V1291-26
Cannot apply pension compensation reduction when transferring home use to ex-spouse
V1219-26
Licensing of hotel room use subject to general VAT
V0829-26
Transfer of a surface right over a built official housing unit is deemed a goods supply subject to VAT
V0633-26
Resolución de 17 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad interina de Benalmádena n.º 2, por la que se suspende la asignación de un número de registro único de alquiler de corta duración turístico por constar en los estatutos de la propiedad horizontal que «no se permitirá el arrendamiento o uso de viviendas o locales para alojamientos turísticos».
BOE-A-2026-3181
BOE-A-2026-3182
La cesión de uso de viviendas en cohousing se considera prestación de servicios exenta de IVA bajo ciertas condiciones
V1635-25
La transmisión de una vivienda puede estar sujeta a IVA si se considera primera entrega o si el terreno excede los límites de exención
V1410-25
60% rental reduction possible even for legal entity tenant, if use is proven for specific individuals
V1407-25
Renting a property for exclusive residential use by a natural person is exempt from VAT
V0774-25
The obligation to submit form 179 falls on the digital platform connecting the landlord and tenant
V1820-23
Rental of housing with laundry and maintenance subject to 10% VAT
V2609-22
Duty to report holiday home rentals via Form 179
V0380-22
El gestor que subarrienda viviendas con fines turísticos no actúa como intermediario para el modelo 179
V3083-18
El arrendamiento de vivienda con garaje y trastero está exento de IVA si el destino efectivo es vivienda y se arriendan conjuntamente
V1659-18
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