News published in INFORMA 2024
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147282 - SALE OF CRUSHED PLASTICAn entity dedicated to recycling buys plastic to sell it once crushed. Application of the rule of reversal of the taxable person in the sale of shredded plastic .
147281 - VIEWING LIVE EVENTS ON INTERNET PLATFORMTaxation of the service consisting of the broadcast of live events , for viewing through an online internet platform.
147284 - NFT NON-FUNGIBLE TOKENS THAT GIVE THE BUYER ERDS OF USESale of illustrations transformed through Photoshop that constitute unique pieces. The object of the sale is not the illustrations themselves but NFTs, that is, non-fungible tokens that grant the buyer rights to use , but in no case the underlying rights to the ownership of the construction site. Taxation of services provided.
147283 - TRANSFER OF ASSETS EXCLUDING CERTAIN CONTRACTS AND ACCOUNTSOne company transmits to another the machinery and equipment, along with the employees, necessary for the exercise of the activity. It also transmits project execution, leasing and other contracts necessary for the development of the activity. On the contrary, will not include certain contracts that are being developed for third parties, as well as accounts receivable or payable linked to such contracts. Subjection.
147285 - LAND NOT URBANIZED OR IN THE COURSE OF URBANIZATIONDelivery of land not developed or in the process of urbanization affected by the business activity of the transferor. Exemption from article 20.uno.20 LIVA .