News published in INFORMA 2023
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147197- CREATION OF CONTENT ON A STREAMING PLATFORMA professional is dedicated to the content creation on a platform streaming based in the United States. This is a service consisting of supplying videos for viewing through an internet platform. Taxation.
147200 - DEPOSIT RECEIVED FROM THE TENANT OF AN APARTMENTA company carries out the activity of renting tourist accommodation, with the provision of services typical of the hotel industry, receiving amounts from the tenants as a deposit. If the exemption provided for in article 20.One.18.f) LIVA is applicable to the collection of said bonds.
147199 - SALE OF FRUIT THAT WAS TAXED AT A RATE OF 0% IN 2023Entity dedicated to the sale of fruit that in 2023 paid taxes at a rate of 0%, by application of the provisions of article 72 of Royal Decree-Law 20/2022. Deduction of the supported quotas and their possible impact on the calculation of the annual prorata .
147198 - FREE SUBSIDIZED SCHOOL TRANSPORTATION SERVICESA Temporary Union of Companies (UTE) provides free compulsory school transportation services to public school students, which are subsidized by an autonomous community . Taxation of transport services and deduction of incurred fees.
147201 - TRANSPORT SERVICES PROVIDED TO TRANSIT COMPANY EXEMPTIONA freight forwarding company provides international freight transport services from a third country to the peninsular territory. To do this, hires a transport company. Possible exemption from such services.