News published in INFORMA 2023

New items published in the INFORMA programme during May

A tobacconist makes sales of tobacco to establishments authorized for sale with a surcharge (bars, restaurants, etc.), which are taxed by the special regime of the equivalence surcharge VAT . Taxation of these sales by said tax.

Services of access to a medical congress , related to scientific dissemination, aimed at medical professionals. Exemption.

A company that provides laser hair removal services sells vouchers to its clients that entitle them to receive the services provided . Taxation of the operation.

A natural person, who carries out a business activity as a self-employed person, has assigned to the activity part of his/her habitual residence and is going to carry out rehabilitation works on the property. Deductibility of VAT borne in rehabilitation works in the part intended for economic activity.

A public entity owns a rustic land on which it will establish a electric power overhead right of way . In exchange for the aforementioned tax, the electricity company will pay a certain amount in a single payment at the time of its establishment. T routing of the operation.