News published in INFORMA 2022

News published in INFORMA in December

A city council hires a commercial entity to provide a childcare service with monitors, in order to reconcile the family and work life of parents. Subject to and, where applicable, exemption from Value Added Tax

An entity organizes a business meeting that includes a meal in a hotel restaurant. The hotel issues the invoice corresponding to the catering service to the organizing entity, charging VAT at a rate of 10 percent. Tax rate applicable by the event organizer if it only invoices the catering service to those attending the event .

A society organizes a gastronomic competition in which bars and restaurants from the city participate, having previously registered. These establishments offer tapas to their customers according to the rules of the competition and are eligible for prizes from the jury and the public of between 500 and 2,500 euros. Fastening .

Application of the reversal of the passive subject to the execution of works, for the construction of a solar park on the roofs of already built industrial buildings.

A Regulatory Council is to implement a European programme to increase awareness of the authenticity of European protected designations of origin.  Funding will be provided through subsidies and contributions from the Regulatory Councils, which have signed an agreement for the implementation of the aforementioned programme. Tax Liability .