News published in INFORMA 2023

News published in INFORMA in January

Deadlines for resignation and revocation to the special simplified regime for the year 2023.

Tax rate corresponding to cereals . Type applicable to canary seed, rice, oats, barley, rye, or corn.

Rate and surcharge temporarily applicable in the first half of 2023 to bread, flour, milk, cheese, eggs, fruit and vegetables, legumes, tubers and cereals.

Rate and surcharge temporarily applicable in the first half of 2023 to olive and seed oils and pasta.

Type applicable to cheese and fresh mixed cheese with pineapple.

Tax type corresponding to legumes . Type applicable to beans, lentils, chickpeas, dried peas, dried broad beans, lupins, soybeans, peanuts, carob beans and locust beans, to legume purees and flours.

A company established in Spain that has stock stored in Germany, can apply to sales made from Germany the threshold of 10,000 euros below which deliveries are subject to tax in the Member State of establishment?

T Tax type applicable to deliveries of unpackaged green olives and to deliveries of packaged or seasoned .

Application from 2023 of the rule of localization of effective use , of article 70.two LIVA , to the services of advice, leasing of means of transport and to insurance and financial services .

Tax rate for tubers . Rate applicable to p fresh, peeled, pre-fried, preserved, dehydrated, frozen and fried potatoes. Rate corresponding to potato flour, potato starch, granules, potato flakes and other products.

Tax type corresponding to vegetables and greens . Type applicable to fruits, bulbs, cabbages, leaves and tender stems, artichokes, green vegetables, pepones, roots, young stems and mushrooms, which can be presented fresh, dried, dehydrated and frozen.

Applicable changes, starting from 2023 , in the procedure for modifying the base for uncollectible credits . Admission of insolvency proceedings declared by a court in another Member State, new minimum amount of €50 for non-business defaulters and new six-month period to modify the base.

Deadlines for resignation and revocation of the special regime for agriculture , livestock and fishing, for the year 2023.

Type applicable to cereals intended for animal feed and to legumes, vegetables or greens to be planted and used as seed .

Location and determination of the taxpayer in the provision of mediation services, in the leasing of tourist housing, by a digital platform established or not in Spain .

Tax rate applicable to deliveries of stone pine cones and pine nuts.

Type applicable to baking flours and pastry flour.

What is meant by special bread for the purposes of NOT applying the 4% rate.

Applicable type to nuts . P roasting or grilling processes.

Tax type corresponding to fruits. Type applicable to figs, plums, oranges, mandarins, pears, almonds, hazelnuts, chestnuts, walnuts, olives, peanuts, sunflower seeds and sunflower seeds.