News published in INFORMA 2024

News published in INFORMA in April

Commercial entity, whose activity is the operation of residential centers within the scope of an Autonomous Community, has subscribed to a aid program by which the Community pays the establishments an amount for each beneficiary of the program that they host . As a result of the pandemic, an additional aid has been established based on the free places that must be available. Securing the aids.

Subjection of self-consumption of a good whose acquisition from an individual was not taxed by VAT.

Services provided by a natural person consisting of boat trips , with diving activities and other water sports . In no case is there disembarkation at destination. Type of the Tax applicable to said services.

A natural person, who carries out the activity of taxi , has acquired a electric vehicle for the performance of the same. Deduction of the Tax quotas supported by the supply of electrical energy, carried out at the charging point of the private home.

A single-person limited company, established in the territory of application of the Tax and dedicated to the provision of exempt dental services , acquires dental aligners which will be shipped from the supplier's establishments in Germany, the Netherlands or Poland . Taxation of deliveries made by the supplier of dental aligners.