News published in INFORMA 2022
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146072 - FIREWOOD AND BRIQUETTES OR PELLETS FROM BIOMASSType of equivalence surcharge of the Value Added Tax applicable in relation to deliveries of firewood and briquettes or pellets from biomass.
146075 - HOUSING RENOVATION BY TWO CONTRACTORSA person is going to renovate their habitual residence by renovating the windows and insulating the roof. The works will be carried out by two independent contractors. Calculation of the percentage of 40% of the taxable base , in relation to the materials provided, for the purposes of applying the reduced rate of 10%.
146076 - SURCHARGE RETAILER MAKES DISTANCE SALESA natural person has started the activity of retail trade to final consumers through their 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 also applies.
146074 - DIGITAL PLATFORM. PEDAGOGICAL MATERIAL PREPARED BY TEACHERSCommercial entity whose purpose is the commercialization of pedagogical material through a digital download platform. These materials are prepared by independent authors (teachers) who assign the rights to exploit them to the entity and who therefore receive compensation when the material is sold by the consultant to users in their own name. If the transfer of the rights to exploit the notes by the teachers is exempt from VAT .
146073 - EXTRAORDINARY 0.2 EURO BONUS. DEDUCTIONDetermination 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.