News published in INFORMA 2024
Skip information indexNews published in INFORMA in April
147398 - PUBLIC AID TO NURSING RESIDENCESCommercial 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 establishments an amount for each beneficiary of the program they host . As a consequence of the pandemic, additional aid has been established depending on the free places that must be available. Fastening of aids.
147397 - SELF-CONSUMPTION OF A GOOD PURCHASED FROM AN INDIVIDUALSubjection of self-consumption of a good whose acquisition from an individual was not taxed by VAT.
147399 - BOAT EXCURSIONS WITH DIVING ACTIVITY AND OTHER SPORTSServices provided by an individual consisting of boat excursions , with diving and other water sports . In no case is there disembarkation at the destination. Type of the Tax applicable to said services.
147395 - TAXI ELECTRICAL CHARGING CARRIED OUT AT THE PRIVATE HOMEA natural person, who carries out the activity of taxi , has acquired a electric vehicle for the performance of the same. Deduction of the tax payments borne by the supply of electrical energy, made at the charging point of the private home.
147394 - DELIVERIES FROM ANOTHER EMEA OF DENTAL ALIGNERS TO A DENTISTA sole proprietorship limited company, established in the territory of application of the Tax and dedicated to the provision of exempt dental services , acquires dental aligners that will be shipped from the supplier's establishments in Germany, the Netherlands or Poland . Taxation of deliveries made by the supplier of dental aligners.