News published in INFORMA 2022

New items published in the INFORMA programme during March

Yes, the reduction to be applied to the net income calculated in 2021 for agricultural, livestock and forestry activities is increased from 5 to 20 percent.

A company has sales representatives registered in the general Social Security system as sales agents, who travel throughout Spain in company vehicles. We would like to know the VAT contributions on purchases of fuel, lodging services and meals are deductible ##1## ##3##, relating to the aforementioned trips.

A residential building is built with the expected purpose of leasing, so the developer does not deduct the fees incurred in the construction. Once this is completed, and without having transferred or transferred any dwellings, the building is donated to a company that, in turn, will be dedicated to leasing dwellings. Regularization of deductions due to change of expected destination.

Transfer of some of the elements related to the cafeteria-ice cream parlor activity that the businessman had been carrying out, although the workers are not transferred nor is the purchaser subrogated in the contract of the premises in which the activity was carried out.

A supplier is established in Switzerland and provides services to end consumers in Austria. It also delivers goods shipped from France to consumers in Spain. You want to use the one-stop shop to declare and pay the VAT corresponding to such services and goods. What regimens should you use?

A company A dedicated to the sale of footwear has a business client who has decided to purchase a product, for which company A proceeds to purchase the merchandise from a Chinese supplier who stores the product in its country, with the order to send it directly from China to the final buyer located in Spain. The purchased product has a value of more than 150 euros . Taxation of transactions carried out.