News published in INFORMA 2023
Skip information indexNews published in INFORMA in February
146427 - WOOD CHIPS, SAW DUST OR BARK.TYPE 5%Application of the temporary rate of 5% to wood derivatives, chips, sawdust, bark, used as fuels in heating and in the manufacture of pellets and briquettes.
146428 - OLIVE PITS AND SHELLS FOR FUEL. RATE 5%Application of the temporary rate of 5% to olive pits and almond shells , intended to be used directly as fuel .
146425 - LIQUEFIED NATURAL GAS. RATE 5%Application of the temporary reduced rate of 5% to liquefied natural gas.
146429 - HEATING SUPPLY. RATE 5%Application of the temporary rate of 5% to heating supply .
146431 - LEASING WITH OPTION TO PURCHASE OF HOUSING BY PROMOTERSubscription of a lease contract with an option to purchase a home with a developer , when the previous tenant gave up exercising the aforementioned option. Taxation in VAT of the future sale of said home.
146424 - NATURAL GAS: ACCESSORY CONCEPTS. RATE 5%Application of the reduced rate of 5% of the VAT , temporarily established in the RD-L 7/2022 , to services related to the supply of natural gas , other than the supply itself, which the marketing companies bill to their customers on behalf of the distributor (weather check of the equipment, checking the meter and/or reading, canon IRC ).
146447 - OFFICE IN HABITUAL DWELLING AND DEDUCTION OF SUPPORTED FEESA natural person who carries out the activity of law has a home in which he establishes both his habitual residence and his professional office . Deductibility of the borne contributions of VAT on supplies contracted in the home, such as electricity, water, telephone or internet .
146426 - LIQUEFIED COMPRESSED NATURAL GAS. RATE 5%Application of the temporary rate of 5% to liquefied compressed natural gas and liquefied natural gas, both used in the propulsion of vehicles. Compatibility of this type with the extraordinary bonus of 0.20 euros in the final price of certain energy products provided for in Royal Decree-Law 6/ 2022, March 29.
146448 - IMPACT OF PART OF THE HOUSING ON THE PROFESSIONAL ACTIVITYA natural person dedicated to film and theater activities builds a home on land they own, which will constitute their habitual residence, affecting a part of it to their artistic activity. Deductibility of the VAT contributions borne in the percentage of the construction intended for the workplace.