News published in INFORMA 2022
Skip information indexNew items published in the INFORMA programme during March
144432-IMPORTED GOODS WITH VALUE GREATER THAN 150 EUROSA 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 acquire the merchandise from a Chinese supplier that stores the product in your country, with the order to send it directly from China to the final buyer located in Spain. The purchased product has a value greater than 150 euros . Taxation of operations carried out.
144431-SWISS SUPPLIER PROVIDES SERVICES AND MAKES DISTANCE SALESA supplier is established in Switzerland and provides services to end consumers in Austria. It also delivers goods that are 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?
144433-TRANSMISSION OF BUSINESS ASSETS WITHOUT PERSONNELTransmission of some of the elements related to the cafeteria-ice cream parlor activity that the businessman had been developing, although the workers are not transferred nor is the purchaser subrogated in the contract of the premises in which the activity was carried out.
144389-HOUSES BUILT FOR RENT ARE CONTRIBUTED TO A COMPANYA residential building is built for the foreseeable purpose of leasing, so the developer does not deduct the fees incurred in the construction. Once this is completed, and without having assigned or transferred any home, you contribute the building to a company that, in turn, will be dedicated to renting homes. Regularization of deductions due to changes in foreseeable destination.
144422-COMMERCIAL: DEDUCTIONS FOR FUEL, HOTEL AND RESTAURANTSA company has sales representatives registered in the general Social Security regime as sales agents, who travel throughout Spain with 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.
144423-GENERAL REDUCTION 2021 NET YIELD FROM AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIESYes, the reduction to be applied to the net yield calculated in 2021 for agricultural, livestock and forestry activities is increased from 5 to 20 percent.