News published in INFORMA 2023

New items published in the INFORMA programme during November

Type applicable to deliveries of menstrual cups , intrauterine devices ( IUD ) and other products.

A company is going to carry out the manufacture and assembly of a machine for a client, who states that the aforementioned work is part of the construction works of a municipal waste treatment center. Applicability to the consulted work of the rule of reversal of the passive subject of article 84.One.2.f) LIVA .

A person carries out the activity of retail trade of used clothing in a rented premises. He has not purchased any merchandise for resale, since the merchandise displayed for sale comes from his private assets . He does not rule out acquiring used clothing from third parties for resale in the future. Subject to Value Added Tax.

Owner of a pharmacy office transfers the business to his son in a public deed in a single act, making a donation of 40 percent and a sale of the remaining 60 percent. Subjection.

Calculation of the cost of the materials supplied, for the purposes of determining the applicable rate for the works of renovation and repair of homes , according to the percentage that it represents with respect to the taxable base of the operation.