News published in INFORMA 2024

New items published in the INFORMA programme during March

Taxation of the fee for the improvement of hydraulic infrastructures, paid by the entities that manage the supply and sanitation of water in an Autonomous Community.

Tax type applicable to deliveries of mattresses for articulated beds and anti-decubitus mattresses .

A company dedicated to the marketing of electricity and gas signs a contract whose purpose is to cover the of energy prices, covering the differences in price at the time of supply with the insured to the client Exemption and right to deduction.

A farmer pays taxes under the general regime after being excluded from the special agricultural regime for the year 2023. In December 2022, it made a delivery of products to the agricultural cooperative, under a deposit or sales commission regime , which have been settled by that in May 2023 . Perception of compensation for delivery to the cooperative or application of the general tax regime.

Type applicable to loan made by digital libraries.