News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of July
145258 - ACCESSORIES SOLD BY MINIATURE MANUFACTURERA company dedicated to the manufacture of miniatures for direct sale to consumers wants to sell, as a complement to use in them, brushes and paints acquired from third parties. Possibility, given their accessory nature, of paying taxes on said sales in the general VAT regime and not in the special equivalence surcharge regime.
145257 - URBANIZED LAND OR URBANIZATION COURSE. URBANIZATION COSTSWhen it is understood that a transferred land is developed or in the process of development , for the purposes of exclusion from the exemption.
145256 - EXTRAORDINARY AND TEMPORARY 0.2 EURO BONUS OFF THE FINAL PRICEDetermination of the tax base in the sale of energy products with the extraordinary and temporary bonus of 0.2 euros on the final price provided for in Royal Decree-Law 6/2022, of March 29 .
145254 - FOREIGN PLATFORM MEDIATION FOR HOUSING RENT BY GERMANAn Internet platform of a company not established in Spain (territory of application of the tax or TAI) provides a mediation service on behalf of the client in relation to the rental of a home located in Spain (TAI). The client is a natural person residing in Germany. Determination of the taxpayer of mediation services.
145255 - GASOLINE STATIONS BILLING BONUS 0.2 EUROS OFF THE FINAL PRICEInvoicing for the sale of energy products with the extraordinary and temporary bonus of 0.2 euros of the final price provided for in Royal Decree-Law 6/2022, of March 29.