News published in INFORMA 2024

News published in INFORMA in February

If in the provision of services, related to the transfer, transportation and treatment of urban solid waste from different municipalities, the amount of Tax on the deposit of waste in landfills, incineration and co-incineration of waste should be included in the VAT tax base .

In the lease of a commercial premises to a commercial company, the -payment of the last three monthly payments has occurred, for which reason the landlord has initiated action to file a lawsuit. Compliance with the requirement of the judicial claim to carry out the modification of the tax base.

Commercial entity that provides repair and maintenance services for a specific industrial machinery, in the same place where it is being used in the construction of a tunnel. Reversal of the taxable person.

A commercial premises is going to be acquired to be used for an activity that generates the right to deduct, such as leasing. However, if its transformation is allowed, it could be used for renting housing, an activity that would not generate that right and would entail a change in its foreseeable destination . Regularization of the deduction initially made .

A hotel company proceeds to issue a invoice, for the full amount of the stay, at the time its clients make a reservation . Once the clients finish their stay at the hotel, without having received any additional service to the stay itself, the company issues a new invoice with a zero amount . We would like to know if this method of billing is correct.