News published in INFORMA 2022

News published in INFORMA in February

Origin of preserve the invoices by means of a photograph that shows their entire content. This photograph is sent by email to a corporate email account specifically created for receiving invoices and hosted on a renowned cloud server. The original paper format of the invoices is then destroyed, although the images of these documents remain stored digitally for the legally established retention periods.

A foster home provides day-care and personal attention to dependent elderly people within the framework of a social assistance programme 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 premium" as a subsidy linked to the price of services .

from cryptocurrency custody services, purchase and sale of digital assets with over-the-counter clients and from the staking or profitability service for depositing them in a Smart contract.

A commercial company with its registered office 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 permanent establishments. Subject to the distribution of costs assumed by the headquarters among permanent establishments. 

Obligation, for an entity covered by the SII , to issue an invoice and inform for the purchase and sale of cryptocurrencies through an internet platform. This platform acts as an intermediary, delivering cryptocurrencies directly between platform users.