News published in INFORMA 2024

News published in INFORMA in June

A commercial entity, owner of some rustic land, transfers absorption rights derived from the tons of carbon dioxide generated by a tree plantation , to other commercial entities pursuant to the provisions of Royal Decree 163/2014, of March 14, which creates the registry of carbon footprint, compensation and carbon dioxide absorption projects. Passive subject.

An entity in the exercise of its activity bears the cost of certain insurance in its name which it subsequently invoices to another company that is responsible for paying for them by contractual obligation. Subject to the re-invoicing of said costs.

A commercial entity, which provides maritime transport and logistics services, acquires in its own name services performed to meet the direct needs of ships (port fees, handling of goods in the port), which it subsequently invoices to its clients who carry out the import operations. If said services, contracted by the entity, would be exempt in application of the provisions of article 22 of Law 37/1992

An entity established in a non-EU country and without a permanent establishment in the Spanish territory of application of the Tax, will offer, for consideration, a access service to a membership program, its clients being natural persons who do not act as businessmen or professionals. Through this program, customers will be able to benefit from discounts on the acquisition of hotel services, in relation to establishments located both within the Spanish territory where the Tax applies and outside. Subjection.

Natural person registered in the IAE under section 861 "Painters, sculptors, ceramists, craftsmen, engravers, fallas artists and similar artists", provides services related to the painting of fallas monuments for the artist who sculpted them. Exemption and, where applicable, applicable tax rate .