News published in INFORMA 2022
Skip information indexNews published in INFORMA in February
144255-CRYPTOCURRENCIES BILLING AND SIIObligation, for an entity covered by SII , to issue an invoice and report for the purchase and sale of cryptocurrencies through an internet platform. This platform acts as an intermediary, delivering cryptocurrencies between platform users directly.
144357-BRANCH AND HEADQUARTERS: COST DISTRIBUTIONA commercial company with headquarters in the territory of application of the tax has two branches or permanent establishments located in other Member States. From the headquarters of the economic activity, the functions of direction and management are carried out, as well as those related to the logistics of the goods marketed from the permanent establishments. Subjection of the distribution of the costs assumed by the headquarters among the permanent establishments.
144260-CRYPTOCURRENCIES: OVER THE COUNTER, CUSTODY AND STAKINGExemption from cryptocurrency custody services, purchase and sale of digital assets with clients over the counter and from the staking or profitability service for depositing them in a Smart contract.
144146-DEVELOPMENT PREMIUM PAID BY COMMUNITY TO DAY CENTERA shelter home carries out a day center activity of care and personal attention to dependent elderly people within the framework of a social assistance program of an Autonomous Community. The services are free for users except for maintenance, although the promoter receives the so-called "development premium" which sets an annual amount paid by the Autonomous Community regardless of the number of users to whom the service is provided. Consideration of the "development bonus" as a subsidy linked to the price of services.
144356-CONSERVATION OF INVOICES THROUGH PHOTOGRAPHYOrigin of preserve the invoices by means of a photograph that shows their entire contents. This photograph is sent by email to a corporate email account specifically created for receiving invoices and hosted on a renowned cloud server. Next, the original paper support of the invoices is destroyed, although the images of said documents remain stored digitally during the legally established conservation periods.