News published in INFORMA 2023
Skip information indexNews published in INFORMA in January
146353 - RESIGNATION AND REVOCATION PERIODS IN 2023 TO THE SIMPLIFIED REGIMEDeadlines for renunciation and revocation of the special simplified regime for the year 2023.
146368 - CEREALSTax rate corresponding to cereals . Type applicable to canary seed, rice, oats, barley, rye, or corn.
146213 - TEMPORARY RATE AND SURCHARGE IN 2023 FOR BREAD AND OTHER FOODSRate and surcharge temporarily applicable in the first half of 2023 to bread, flour, milk, cheese, eggs , fruits and vegetables, vegetables, legumes, tubers and cereals.
146214 - OLIVE OILS AND SEEDS AND PASTE. RATE AND SURCHARGE 2023Rate and surcharge temporarily applicable in the first half of 2023 to olive and seed oils and pasta.
146395 - CHEESE AND FRESH MIXED CHEESE WITH PINEAPPLEType applicable to cheese and fresh cheese blended with pineapple.
146366 - LEGUMESTax rate corresponding to legumes . Type applicable to beans, lentils, chickpeas, dried peas, dried broad beans, lupins, soybeans, peanuts, carob and carob beans, purees and legume flours.
146356 - THRESHOLD OF 10,000 EU. AND SHIPMENTS FROM VARIOUS MEMBER STATESCan a company established in Spain that has stocks stored in Germany apply to sales made from Germany the threshold of 10,000 euros below which deliveries are subject in the Member State of establishment?
146391 - GREEN AND MARINED OR DRESSED OLIVEST Applicable tax rate to deliveries of green olives without framing and to deliveries of framed or seasoned olives .
146354 - EFFECTIVE USE RULE FROM 2023Application from 2023 of the location rule of effective use , of article 70.two LIVA , to advisory services, leasing of means of transport and insurance and financial services .
146367 - TUBERSTax rate corresponding to tubers . Type applicable to p fresh, peeled, pre-fried, preserved, dehydrated, frozen and fried potatoes. Type corresponding to potato flour, potato starch, granules, potato flakes and other products.
146365 - VEGETABLES AND VEGETABLESTax rate corresponding to vegetables and vegetables. Type applicable to fruits, bulbs, cabbages, leaves and tender stems, artichokes, green legumes, peponides, roots, young stems and mushrooms, which can be fresh, dried, dehydrated and frozen.
146355 - BASE MODIFICATION FOR UNCOLLECTABLE LOANS. LPGE CHANGES 2023Applicable changes, as of 2023 , in the procedure for modifying the base for bad debts . Admission of insolvency proceedings declared by a court in another Member State, new minimum amount of €50 for non-business defaulters and new period of six months to modify the base.
146352 - RESIGNATION AND REVOCATION PERIODS IN 2023 AGRICULTURE REGIMEDeadlines for renunciation and revocation of the special regime for agriculture , livestock and fishing, for the year 2023.
146392 - CEREALS FOR FORAGE AND LEGUMES AND VEGETABLES FOR SEEDApplicable rate to cereals intended for animal feed and to legumes, vegetables or vegetables to be planted and used as seed .
142170 - DIGITAL PLATFORM PROMOTES TOURIST HOUSING FROM 2023Location and determination of the taxpayer in the provision of mediation services, in the rental of tourist homes, by a digital platform established or not in Spain .
146394 - PINE CONES AND PINIONSTax rate applicable to deliveries of stone pine cones and pine nuts.
146370 - BAKERY FLOURS AND PASTRY FLOURType applicable to bread flours and pastry flour.
146369 - SPECIAL BREADWhat is meant by special bread for the purposes of NOT applying the 4% rate.
146393 - DRIED FRUITSType applicable to nuts . P roasting or roasting processes.
146364 - FRUITSTax rate corresponding to fruits. Type applicable to figs, plums, oranges, tangerines, pears, almonds, hazelnuts, chestnuts, walnuts, olives, peanuts, seeds and sunflower seeds.