News published in INFORMA 2023
Skip information indexNews published in INFORMA in April
146502 - FRUITS AND OTHER FOODS AT 0% IN 2023. DEDUCTION AND PRORATARight to deduction and pro rata of taxable persons who deliver fruits , vegetables and other food products to which, on a temporary basis, The temporary rate of 0% was applicable in 2023.
146503 - VARIETY SEED OIL. TEMPORARY RATE AND SURCHARGE 2023Seed oils to which the temporary rate of 5% applies in 2023 .
146501 - LOBOOK GUM. TEMPORARY TYPE OF 0% IN 2023Non-application in 2023 of the 0% tax rate , approved by Royal Decree-Law 20/2022, to deliveries of locust bean gum .
146508 - BUREAUFAX. FAITHFUL ACCREDITATION OF THE COLLECTION CLAIMWays to claim collection from the debtor for the purposes of the procedure for modifying the tax base.
146504 - REBILLING OF ELECTRICITY EXPENSES BY THE LESSORAn owner of an office and commercial building, which she rents to third parties, rebills the tenants for the proportional part of the electricity expenses corresponding to each of them. Type applicable to the re-invoicing of said expenses of electrical energy .
146505 - RESOLUTION OF EXCHANGE PROPERTY FOR HOUSING AFTER LAND URBANIZATIONExchange of a property in favor of a company in exchange for the delivery of a future home. The transfer of the property was subject to and was considered advance payment for the future transfer of the home. Taxation of the retrocession of said exchange taking into account that the land, that was initially delivered in the first phases of urbanization, It has been completely urbanized.