News published in INFORMA 2022

News published in INFORMA in October

Determination of the deductibility of the VAT contributions incurred on the acquisition of energy products affected by the extraordinary 0.2 euro bonus and temporary change in the final price of certain energy products provided for in Royal Decree-Law 6/2022, of March 29.

Commercial entity whose purpose is the marketing of educational material through a digital download platform. These materials are produced by independent authors (teachers) who assign the rights to exploit them to the entity and who receive compensation for this when the material is sold by the consultant to users in its own name. If the transfer of the rights to exploit the notes by the teachers is exempt from VAT .

A natural person has started retail trade activity to end consumers through his/her own website or through electronic platforms. Possibility of waiving the special regime of the equivalence surcharge , in the event that the Union regime applicable to intra-Community distance sales of goods is also applicable.

A person is going to renovate his or her usual home by replacing the windows and insulating the roof. The works will be carried out by two independent contractors. Calculation of the percentage of 40% of the tax base , in relation to the materials contributed, for the purposes of applying the reduced rate of 10%.

Type of the equivalence surcharge of the Value Added Tax applicable in relation to deliveries of firewood and briquettes or pellets from biomass.