News published in INFORMA 2023
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146543 - CESE: FEES SUPPORTED AFTER CESSATION. DEDUCTIONAn entity ceased its activity years ago and receives an invoice for the services provided by lawyers corresponding to the representation in a appeal initiated when the company was active . Deduction and request for refund of Value Added Tax payments borne after the cessation of the activity.
146542 - IMPROVEMENT WORKS CARRIED OUT BY THE LESSEEA commercial entity plans to lease business premises for which it will agree to pay a rental income and, in turn, will be empowered, at its sole discretion, to carry out improvement works in said premises, with the prior consent of the landlord. No grace period will be stipulated in the contracts and, once their term has expired, the lessor will resume possession of the properties with the aforementioned works that, if applicable, have been carried out. made, the lessee entity may decide to keep or eliminate them. Tax base of said operation and whether the execution and reversion to the owner of the aforementioned works would affect the tax base of the lease.
146544 - FREE TRANSFER OF FOOTBALL BOOTS TO A FOUNDATIONA footballer will assign free of charge for a period of one year to a foundation the right to exploit his image rights in relation to formalized contracts or that can be formalized by the use of football boots, with the objective that the foundation is financed with the exploitation of its image rights to fulfill its purposes of promoting sports in children and youth, training in values and the physical and nutritional education of minors, as well as the holding of sporting events of interest in which minors participate. Subjection.
146541 - IMPACT OF THE SURCHARGE TO PHARMACIES ON SAMPLES AND MASKSA company dedicated to the wholesale trade of parapharmacy products, buys them from laboratories and sells them to pharmacies. Some of the products sold to pharmacies are not sold by them to their customers, either because they are given as gifts or commercial samples or because they are used by the pharmacy staff themselves when carrying out the activity (masks, gloves or hydroalcoholic gel). Obligation to pass on the equivalence surcharge on said deliveries.
146540 - LAND. PROPERTIES AFFECTED BY FORMALIZED URBAN PLANNING AGREEMENTTransmission of two registered properties that are within a scope of urban planning action for which there is a formalized Urban Planning Agreement , but still The reparcelling project has not been approved, nor the urbanization project. Exemption.