News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of July
145255 - GAS STATIONS BILLING BONUS 0.2 EUROS FROM 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.
145254 - MEDIATION OF FOREIGN PLATFORM IN HOUSING RENTAL BY GERMANAn online platform of a company not established in Spain (tax territory or TAI) provides a mediation service on behalf of the client in relation to the rental of a dwelling located in Spain (TAI). The customer is a natural person residing in Germany. Determination of the taxpayer for mediation services.
145256 - EXTRAORDINARY AND TEMPORARY 0.2 EURO BONUS ON THE FINAL PRICEDetermination of the tax base for the sale of energy products with the extraordinary and temporary bonus of euros on the final provided for in Royal Decree-Law 6/2022, of March 29.
145257 - URBANIZED LAND OR URBANIZATION COURSE. URBANIZATION COSTSWhen a transferred land is understood to be urbanized or in the process of urbanization , for the purposes of exclusion of the exemption.
145258 - ACCESSORIES SOLD BY MINIATURE MANUFACTURERA company dedicated to the manufacture of miniatures for direct sale to consumers wants to sell, as an accessory for use in them, brushes and paints purchased 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.