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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
Rental of property for exclusive residential use exempt from VAT
V5199-26
No es deducible el IVA de un móvil adquirido sin intención profesional inicial, aunque se afecte posteriormente
V1606-26
Hotel charging points may be considered complementary services under certain conditions
V0593-26
Resolución de 3 de noviembre 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 de Valencia n.º 8, por la que se suspende la inscripción de una escritura de compraventa de una cuota indivisa de un local en planta baja que se concreta en el uso exclusivo y excluyente de garaje y trastero.
BOE-A-2026-4613
Societies holding assets for sole owner's use are not entrepreneurs and exempt from VAT
V0403-26
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
The VAT rate applicable to wheelchairs depends on their design and the regulations for vehicles for persons with reduced mobility
V1946-25
Wheelchairs for disabled persons taxed at 4% IVA under specific conditions
V1943-25
El arrendamiento de un inmueble destinado a vivienda está exento de IVA si se destina exclusivamente a ese uso y no se prestan servicios hoteleros
V1219-25
To claim vehicle expenses, exclusive use in economic activity is required
V0671-25
Payment for exclusive use of property among co-owners does not generate income for the paying co-owner
V0360-25
The tax exemption requires that the vehicle be for the exclusive use of the person with a disability
V0035-25
Deducibilidad del IVA en combustible según la afectación del vehículo e impacto en el IRPF
V0840-22
Tax deduction for personal mobility vehicle depends on classification as cycle or motorcycle
V1690-20
VAT deduction for mixed-use vehicles and IRPF treatment
V0759-20
To claim vehicle expenses in IRPF, the vehicle must be linked to economic activity
V2787-19
Reglas de deducción del IVA para vehículos de turismo y criterios de afectación
V0914-18
Deducibilidad del IVA en vehículos de turismo limitada al 50% y requisitos de afectación en el IRPF
V2310-17
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