News published in INFORMA 2023

News published in INFORMA in June

An entity ceased its activity years ago and receives an invoice for the services provided by lawyers corresponding to representation in a appeal initiated when the company was active . Deduction and request for refund of Value Added Tax incurred after cessation of activity.

A commercial entity plans to lease business premises for which it will undertake to pay a rental fee and is, in turn, empowered, at its sole discretion, to carry out improvement works on said premises, with the prior consent of the landlord. No grace period will be stipulated in the contracts and, once the term of the same has ended, the landlord will resume possession of the properties with the aforementioned works that, where applicable, the lessee entity has carried out, and the landlord may decide to keep them or eliminate them. Taxable base of said operation and whether the execution and reversion to the owner of the aforementioned works would affect the taxable base of the lease.

A footballer will grant free of charge for a period of one year to a foundation the right to exploit his image rights in relation to contracts entered into or that may be entered into for the use of football boots, with the aim that the foundation be financed by the exploitation of his image rights to fulfil its purposes of promoting sport among children and young people, 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.

A company dedicated to the wholesale trade of parapharmaceutical 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 in the exercise of their activity (masks, gloves or hydroalcoholic gel).  Obligation to pass on the equivalence surcharge in said deliveries.

Transfer of two registered properties that are located within an area of urban development for which there is a formalized Urban Development Agreement , but the re-parcelling Project has not yet been approved , nor the Urbanization Project. Exemption.