News published in INFORMA 2022

New items published in the INFORMA programme during May

Location of translation services provided to non-EU entrepreneurs. Application of the rule of effective use or exploitation.

Order HAC /413/2022, of May 10 ( BOE of the 11th) approves the reduction of the net return indices applicable in 2021 for agricultural and livestock activities affected by various exceptional circumstances , which are located in certain geographical areas. Also due to the impact of the drought and the price of electricity the correction indices for feed purchased from third parties and for crops on irrigated lands are reduced.

Professional who develops a computer application for a European institute located in Finland, does not provide an identification number for VAT purposes. Tax liability and reporting obligation in forms 349 and 303.

Billing for the rental of premises when, having died the landlord without known heirs, there is a judicial administrator of the estate.

Type applicable to the installation of photovoltaic panels in a normal home.

Including Spanish or Maltese VAT number on invoices issued by a non-established Maltese company that carries out various operations in the territory of application of the tax.