News published in INFORMA 2023
Skip information indexNews published in INFORMA in December
147242 - SUBCONTRACTED HOUSING RENOVATION AND REPAIR COMPUTATION % MATTERIn the renovation of the home of an individual, the contracting company will use both its own resources and those of various subcontractors. How to take into account the materials provided by the subcontractors , in the calculation of the percentage of the tax base that represents the cost of the materials provided by the contractor , for the purposes of applying the reduced rate of 10% to the execution of home renovation work.
147239 - HABITUAL HOUSING WITH HOSTEL ACTIVITYA businessman sells two contiguous and united apartments , where the activity of hostel and habitual residence is carried out. ##3##. Subjection and exemption.
147243 - HALF FAITHY CREDITS CLAIM COLLECTION FROM THE DEBTORWays to claim collection from the debtor for the purposes of the procedure for modifying the tax base. What is meant by means that reliably proves the claim of collection from the debtor.
147240 - PLOT BELONGING TO PRIVATE HERITAGENatural person who received as a donation , together with his sister, a plot of land already developed years ago. Currently it has obtained a license from the City Council for the segregation of it and wants to proceed with its transmission. If the aforementioned operation of transmission of plot is subject to taxation by VAT .
147252 - COMMUNITY TRANSMITS LOCAL IN PROINDIVISOA community of property, constituted by the ownership in proindiviso of a leased premises , transmits the property to two natural persons who will also acquire it in proindiviso . One of them will allocate its half to lease to the other purchaser, who will use the entire premises in its retail trade activity at a equivalence surcharge . Subjection and exemption from the delivery of the premises and, where appropriate, waiver of the exemption.