News published in INFORMA 2023

New items published in the INFORMA programme during March

A person, married under community property regime , has acquired a property together with his/her spouse. The deed states that the property belongs to both of them, but the invoice was issued with the identifying data of one of them. The property will be used for leasing subject to and not exempt from VAT . Deduction of the fees incurred for the acquisition of the property.

Tax type applicable to stuffed pasta.

A commercial company acquired a vehicle from a private individual . Subsequently, transfers, without compensation , the acquired vehicle to the private assets of a partner. Subject to transfer of the vehicle to the partner.

Tax type applicable to deliveries of dehydrated vegetables .

Tax rate applicable to deliveries of truffles .