News published in INFORMA 2023
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147197- CREATION OF CONTENT ON A STREAMING PLATFORMA professional is dedicated to content creation on a platform streaming based in the United States. This is a service consisting of providing videos for viewing through an internet platform. Taxation.
147200 - DEPOSIT RECEIVED FROM THE LESSEE OF AN APARTMENTA company carries out the activity of leasing housing for tourist use, providing services typical of the hotel industry, receiving amounts from the tenants as a deposit. If the exemption provided for in article 20.Uno.18.f) LIVA applies to the collection of said deposits.
147199 - SALE OF FRUIT WHICH IN 2023 WAS TAXED AT THE RATE OF 0%Entity dedicated to the sale of fruit that in 2023 paid taxes at the rate of 0%, by application of the provisions of article 72 of Royal Decree-Law 20/2022. Deduction of the fees borne and their possible impact on the calculation of the annual pro rata .
147198 - FREE SUBSIDIZED SCHOOL TRANSPORTATION SERVICESA Temporary Business Union (UTE) provides free services of mandatory school transportation to public education students, which are subsidized by an autonomous community . Subjection of transport services and deduction of fees paid.
147201 - TRANSPORTATION SERVICES PROVIDED TO A FORWARDING COMPANY EXEMPTIONA freight forwarding company provides international transportation services of goods from a third country to the peninsular territory. For its realization hires a transportation company. Possible exemption from such services.