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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 76 results.
Duplicated return of penal deposits constitutes capital gain in general tax base
V5317-26
Cannot compel seller to renounce VAT exemption in judicially validated purchase option
V5249-26
Resolución de 23 de marzo de 2026, 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 El Ejido n.º 2, por la que se suspende la reinscripción a favor del vendedor como consecuencia de resolución.
BOE-A-2026-14311
Delivery to a Spanish customer for subsequent export is VAT liable if seller not listed as exporter
V5060-26
Apple seller may apply special agricultural regime or charge 4% VAT
V1608-26
Fines received by seller incorporated into general taxable base as income
V1567-26
IVA rate of 21% applies to art sales unless society is the legal author
V1432-26
Only deductions allowed for amounts actually paid by the buyer after acquisition
V0964-26
Hidden defects indemnity may be treated as a price reduction for capital gains tax
V0732-26
Payment of rehabilitation costs assumed by hotel buyer subject to VAT
V0636-26
Used goods regime requires chromos or cards to be used items or collectibles
V0639-26
Decimal places in prices and VAT rounding allowed
V0602-26
Resolución de 3 de noviembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra nota de calificación de la registradora de la propiedad interina de Chiclana de la Frontera n.º 2, por la que se suspende la inscripción de la rectificación de una inscripción practicada, solicitada en virtud de escritura pública de rectificación, en cuanto a la participación adquirida por los compradores por falta de comparecencia de los vendedores y por no acompaña
BOE-A-2026-4616
The classification as a platform operator does not depend on the frequency of operations
V2523-25
The equivalence surcharge does not apply to second-hand books and magazines sales
V2262-25
Sale of property not subject to VAT if seller is not an entrepreneur or professional
V2211-25
Possibility of applying the special scheme for margin goods on the resale of mobile phones acquired from EU resellers
V2035-25
If software allows only promotional activities, it is not a required information platform
V1924-25
Agency fees can be deducted from property transfer value
V1858-25
Las fotografías artísticas pueden tributar al 10% de IVA si cumplen los requisitos de autoría y numeración
V1019-25
Not required as platform operator if website only allows ads promotion without intervention
V1016-25
Mobile resale can apply used goods regime if conditions met
V0827-25
Refactoring pending urbanization dues does not trigger passive investor investment
V0762-25
Used goods regime applicable if movable property acquired from individuals with prior use
V0749-25
Purchase price of IBI included in VAT base for land sale
V0558-25
Number of ITPAJD taxable events depends on quota distribution between spouses buyer and seller
V0286-25
VAT on second-hand vehicle sales: double invoice from German supplier and special regime base
V2478-24
Sale of property subject to VAT only if vendor is entrepreneur and property linked to professional activity
V2073-24
VAT liability for electricity distribution from a Canary EP: different location rules for goods supply and distribution services depending on recipient
V1822-24
German entity not liable for Spanish VAT or ITPAJD on foreign precious metals purchases
V0789-24
V2850-23
Cannot recognise a patrimonial loss for unreturned deposits without meeting Art. 14.2 k) requirements
V2249-23
La transmisión de un terreno en curso de urbanización con costes asumidos por el vendedor está sujeta a IVA
V1537-23
No benefit of passive subject investment if seller is not entrepreneur or professional
V0346-22
Exemption for reinvestment in habitual home not available to Mexican tax resident
V2956-21
VAT treatment in China dropshipping depends on IOSS regime choice
V2951-21
Possibility of applying passive subject investment via VAT exemption waiver in commercial property purchase
V1599-21
Tax liability of a representative depends on their status and role as payment mediator
V1472-21
Purchase of a building for professional activity may be subject to VAT by renouncing exemption
V0430-21
Possibility of applying passive subject investment to buy land to settle seller's mortgage
V3519-20
Commercial property sale may be subject to VAT if exemption is waived
V3402-20
Sale of a developed plot subject to VAT if seller is a business or professional
V2646-20
Buyer may become VAT liable if seller renounces exemption
V2446-20
Transmitted value of non-traded shares must be market value or, alternatively, the higher of net worth or capitalisation
V1826-20
Rental of tablets exempt from VAT, but resale may trigger passive investor investment
V0674-20
Renunciation of VAT exemption allows deduction for property rental
V2272-19
Determinación del lugar de realización de las entregas de bienes de un vendedor no residente
V1718-19
La inversión del sujeto pasivo es aplicable en la compra de móviles para entrega gratuita, con matices en la deducibilidad del IVA
V1108-18
La inversión del sujeto pasivo en ordenadores portátiles es aplicable si el destinatario es un empresario o profesional revendedor
V1003-18
No VAT should be charged on refactured transport costs
V1248-17
Imposibilidad de deducir cuotas de IVA repercutidas indebidamente cuando debe aplicarse la inversión del sujeto pasivo
V1038-17
Obligaciones fiscales del vendedor de tecnología y no aplicación de la inversión del sujeto pasivo ante consumidores finales
V0680-17
Inversion of the passive party applies in mobile phone resale between franchisees
V4989-16
Posibilidad de aplicar el régimen especial de bienes usados o el régimen general en la venta de móviles usados
V3781-16
Requisitos y definición de la condición de revendedor para la inversión del sujeto pasivo en la compra de ciertos bienes tecnológicos
V2504-16
Acquisitions with passive subject investment must be declared separately in Form 347
V2033-16
Aplicación de la inversión del sujeto pasivo en la entrega de terminales móviles y equipos informáticos según el art. 84.Uno.2.g) de la Ley del IVA
V0720-16
No retention of 3% required if non-resident acts through a permanent establishment
V0095-16
Aplicación de la inversión del sujeto pasivo en la entrega de móviles, consolas, portátiles y tabletas digitales
V0008-16
Passive investor investment applies only to devices falling under specific tariff classifications
V3716-15
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