News published in INFORMA 2022
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146027 - FIREWOOD, BRIQUETTES AND PELLETS. 5 PERCENT TYPEType of Value Added Tax ## temporarily applicable to deliveries, imports and intra-Community acquisitions of briquettes, pellets and firewood.
145929 - LEASED PROPERTY WITHOUT OWN STAFF. PERMANENT ESTABLISHMENTConsideration of a leased property as a permanent establishment of a foreign company. The owner of said property does not have its own staff to carry out the service in relation to the lease.
146028 - NATURAL GAS TYPE 5 PER 100Type of Value Added Tax temporarily applicable to deliveries, imports and intra-Community acquisitions of natural gas.
146062 - FRANCHISE SYSTEM AND DISTANCE SALESConsideration as intra-community distance sales of goods, those made to clients covered by the special regime for small businesses regulated in articles 282 to 292 of Directive 2006//112 of VAT .
145903 - ACQUISITION OF HOUSING THROUGH TWO SEPARATE OPERATIONSTax rate applicable in a transaction in which a builder sells a plot of land, but retains possession of it for the purpose of building and subsequently delivering the plot with the home.